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Isma‘īl b. ‘Ali, who is referred to as Abū Sa‘d as-Sammān, was born in Ray, Iran, between 981 and 983 and he devoted most of his life to educational travels, especially for hadith and he returned to his city of birth towards the end of his life and died there in 1053. Isma‘īl b. ‘Ali is well-known with the name of as- Sammān, meaning butter trader, because of he was grew up in a family of butter traders. The movables and real estates in his inheretence show that he belongs to a wealthy family. As-Sammān, who seems to be in the twelfth generation of Muʻtazilite tradition, approve the thoughts of Abū Hāshim al-Jubbā’ī (ö. 321/933) and Abu'l-Ḥusayn al-Baṣrī (ö. 436/1044) and he was accepted as the leader of the Muʻtazila in his own period. He had education from scholars such as Abū Tāhir al-Muḫallis, Ibn Abū Nasr at-Tamīmī and Abkasī (ö. 405/1014-15) in the discipline of hadith. As-Sammān, was an authoritative figure both in the fiqh of Hanafi and disagreements between thoughts of Hanafism and Shafi'ism as well as in the fiqh of Zaydism. In addition, he educated himself in the topic of Qur’anic recitation, scholars of narrators, genealogy, law of inheritence and arithmetic. Among the works of as-Sammān, who are stated as many, only one record seem to be extant until today: “Kitāb al-Muvāfaqa bayn ahl al-bayt wa's-sahāba wa mā ravāhu kullu farīqin fī haqq al-āḫar”, which was written to point out the fondness and respect between the first three caliphs and ‘Ali. Thus, it is not possible for us to have a detailed knowledge about his thoughts in kalam and fiqh. However, Ibn al-‘Adīm (ö. 660/1262) gives us some ideas about thoughts of al-Sammān through his will narrates in his “Bughyat aṭ-Ṭalab fī tārīḫi Ḥalab”. As-Sammān states that his thoughts of kalam and fiqh are formed on the school of Ahl al-‘adl wa't-tawḥīd, in particular parallel with Muʻtazila-Zaydiyya and he designed his will, which he gave about two years before his death, according to the Muʻtazilite theological paradigm. In this context, according to as- Sammān, Allah is one and eternal. Attributes of Allah such as Power, Knowledge, Life, Hearing, Sight and Wealth are by virtue of His essence. Allah does not resemble anything, nor a body or an accident. All actions of Allah are good, and He never do evil. Allah does not wish for a sin nor have any consent to sin. Allah does not test people with what they cannot afford. Allah does not oppress people nor punish anyone with no justice. Allah is faithful to his promise that he will reward people who are good and will punish people who do evil. Voluntarily actions are created by people themselves. Revelation regarding the doomsday and the hereafter are true. Also, worships performed by the living on behalf of the dead such as hajj, ‘umrah, charity, reciting the the Qur'an and visiting the graves of them are useful for the dead. Repentance which is the forgiveness of sins is the decisiveness of not to commit it again with regret. As-Sammān has been criticized because of his Muʻtazilite thoughts, but his credibility, his intellectual effort and his abilities have been appreciated even by his opponents. The combative and dynamic nature of his life was reflected in his will are analysed in this work and it is concluded that he expressed his thoughts on belief and deeds in his will as a true Mu‘tazilite manifesto. [ABSTRACT FROM AUTHOR]

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