Kajian ini mengetengahkan analisis tematik terhadap pandangan hukum yang dikeluarkan oleh Jawatankuasa Muzakarah Majlis Kebangsaan Bagi Hal Ehwal Agama Islam Malaysia (MKI) dalam bidang muamalat. Skop tempoh pandangan hukum dianalisis bermula dari tahun 1971 hingga 2020, iaitu sepanjang tempoh 49 tahun. Analisis pandangan hukum dipersembahkan berdasarkan tema dan isu meliputi zakat, wakaf, emas, pewarisan, KWSP, pelaburan, pinjaman, perbankan, insurans dan takaful, tabung haji, pajakan dan baitulmal. Sumber data kajian antaranya diperolehi daripada buku Kompilasi Pandangan Hukum Jawatankuasa Muzakarah Majlis Kebangsaan Bagi Hal Ehwal Agama Islam Malaysia (MKI) edisi ketujuh yang telah diterbitkan oleh Jabatan Kemajuan Islam Malaysia (JAKIM) pada tahun 2021. Reka bentuk kajian berbentuk kualitatif dihuraikan secara analisis deskriptif berpandukan tema menggunakan metode induktif, deduktif dan komparatif. Dapatan kajian menemui empat aspek utama yang boleh dikemukakan sebagai analisis tematik iaitu; [i] Pendalilan dan keterangan penghujahan; [ii] Metodologi dan bahan rujukan; [iii] Pertentangan fatwa, dan; [iv] Sulit dan rahsia. Di akhir perbincangan, kajianini mengesyorkan beberapacadangan pemantapan terhadap pandangan hukum muamalat seperti aspek persembahan kandungan jawapan pandangan hukum serta deklarasi dan hebahannya

This study discusses the method of takhsis al-nutq with qiyas and its legal application in preventing the Covid-19 pandemic. This method is considered less popular because it is rarely introduced by scholars in the process of legal intervention. The focus of the study is related to selective legal issues during the period of Movement Control Order (MCO) due to pandemics such as the postponement of Friday prayers and congregational prayers in the mosque during the MCO as well as the practice of distancing while praying in the prayer queue. This study highlights the scholars' discussion on turuq ijtihad in harmonizing between the contradictory propositions (ta‘arud al-adillah) through the approach of takhsis al-nutq as inclusive to qiyas. The mode of this study is qualitative in which it uses the descriptive method using content analysis and library research. The referred sources are based on legal arguments and processed according to the method of knowledge as in line with Usul Fiqh. The findings of the study found that the government's order to postpone any religious activities in mosques and suraus is very much in line with the application of the law based on the method of takhsis al-nutq with qiyas. In addition, it also aims to prevent the spread of infectious diseases such as coronavirus. Ultimately this method is important and should be highlighted although it may be considered as a method of legal intervention that is rarely applied.