This study aims to research, from a comparative perspective, the issue of the legal system of the administration’s authority to impose sanctions on the contracting party, as it has privileges and rights that exceed the will of the contracting party. This study also aims to shed light on the judicial and jurisprudential developments of the theory of sanctions in the field of administrative contracts in each of the United Arab Emirates. The problem of the study lies in covering all aspects related to the administration’s authority to impose sanctions on its contracting party, as well as identifying the guarantees for imposing those contractual sanctions and judicial oversight over them, as this study showed that the administration has the right to impose sanctions on its contracting party who is negligent in implementing his contractual obligations, even if he does not violate the contract. This study also be concluded with a set of results, the most important of which is that the right of the contracting administration to impose sanctions on its contracting parties of its own volition and without permission from the judiciary is now one of the established principles in administrative law in general, administrative contracts in particular, and most judiciary and administrative jurisprudence. Concluded in this study also is that the administration’s authority to impose sanctions is not an absolute authority devoid of restrictions, but rather it has limits that must be respected so that it is not abused in its use and harms the interests of the contractor. Judicial protection and oversight work to ensure that the administration does not deviate from using this right.

The discussion related to ‘taʿlīl al-aḥkām’ theory is one of the most important studies for fiqh experts (fuqahā’), ushul experts (uṣūliyyūn), as well as researchers to obtain correct and appropriate results in the ijtihād process or the adoption of Islamic law so that it is always in line with the spirit and goals of Islamic law (maqāṣid al- sharī’ah). It is necessary since sticking to religious texts literally (harfiyah) without considering the causal aspect sometimes contradicts the true aims and objectives of sharia, despite the seeming obedience. Thus, this study aims to clarify and analyze the theory of ‘taʿlīl al-aḥkām’ and its implementation in the fatwa issued by Majelis Tarjih and Tajdid, affiliated with Muhammadiyah as one of the largest Islamic organizations that represent moderate Islam in Indonesia. This research was qualitative research using a descriptive inductive analytical method in order to obtain detailed information related to the issue and then analyze the correlation between the theory of taʿlīl al-aḥkām by determining the fatwa of Majelis Tarjih and Tajdid Muhammadiyah and its implications in the issued decisions and fatwas. In addition, the data and information in this study were collected through observation and documentation. Accordingly, the researchers selected authoritative sources in the fields of fiqh and ushūl al-fiqh, as well as the decisions and collections of the Majelis Tarjih’s fatwas accumulated in Himpunan Putusan Tarjih Muhammadiyah Volume 1 and 3 and Tanya Jawab Agama Volume 1-8. The researcher concludes from various views of the scholars regarding the legality of the theory of ‘taʿlīl al-aḥkām’ as a justifiable approach and method in inferring the law, so Majelis Tarjih refers to it as one of the approaches and methodologies in the process of ijtihād and law-making (istinbāṭ al-ahkām). This phenomenon can be seen from several decisions and fatwas that have been issued by Majelis Tarjih, which are based on the theory of ‘taʿlīl al-aḥkām’, which covers various aspects, such as contemporary worship issues, as well as aspects of muamalat and adat, and also on aspects of Islamic family law (al-aḥwāl al-syakhṣiyyah).