Muhammad ibn Yusuf al-Sanusi (d. 895/1490), who was one of the theologian of later Muslim As'hari theologians, is one of the scholar came to the fore in Maghrib. Although al-Sanusi shapes his thoughts within the As'hari's kalam system, he presents new contributions to this system with his own unique perspective. In particular, his effort to give importance to reason in ma'rifat Allah is remarkable. According to him, ma'rifat Allah can only be reached with reflection (nazar). Also the reflection is wa'z or contexture process done in the reason. When a method is followed, such an reflection leads to the ma'rif Allah. In particular, the ruling wisdom adds a form to the functioning of the reason through its perceived and compassionate perceptions. For a believer to know the necessary, the permissible and the impossible is to use the reason. In this context al-Sanusi imposes a central role in the concept of judgment (hukm). If the human can operates its reason in this way, necessarily will comprehend that he/she is created. In the process of acquiring the knowledge, al-Sanusi draws attention to the heart as much as the reason and that shows that he is in the effort of combining these two.