In Islamic thought, the evaluation of the subject of proposal by different sects on the axis of revelation and reason is an activity aimed at finding solutions to the problems related to the source of the divine responsibility of independent human existence. Does human being, due to his creation, have the opportunity and power to know, comprehend and fulfill this responsibility on his own, without divine help and guidance? Or does human responsibility turn into obligation through divine notifications, and is the human being held accountable after this stage? The concept of taklîf was shaped within the framework of the value theories of the theological schools. In this context, there has been a simultaneous discussion of the ontological status of value in ethics and the sources of human knowledge of this value, and these two themes have rarely been clearly distinguished. Three different attitudes have developed in relation to these two issues. According to the first, values have an objective existence and can be known by independent human reason or revelation, or both. According to the latter, values are essentially shaped by God's commands and are ultimately known only by revelation, and reason has a secondary position to revelation. According to the third, values are objective and can be fully known by the independent intellect of those who have knowledge. In contrast to the Mu'tazilites, who stand out with their rationalist attitude towards the knowledge of good and evil in things and actions, Ash'arites are positioned with an attitude that prioritises revelation. According to the Hanafî-Mâturîdî school of theology, which endeavours to reconcile revelation and reason in the middle of these two, reason can act on its own up to a certain point without divine help. In the Hanafî-Maturîdî school of theology, the theology of value constitutes a common area where reason and revelation act together. While reason knows the good and evil in things and actions in general terms, revelation reinforces and elaborates it. On the other hand, reason serves as a ground and foundation for the knowledge and understanding of the values revealed by revelation. As a result, although good and evil are known through revelation or reason, all these processes take place on the ground and basis of reason. Although there is a similarity between the Hanafî-Maturîdî school of theology and the Muctazilites with regard to the knowledge of good and evil by the intellect, the two sects differ from each other at the point of imposing a responsibility on human beings based on this knowledge. For, although the intellect knows the good and evil inherent in things and actions, it does not have the authority to make judgements in line with this knowledge. In addition, the presence of certain obstacles in the mind at the point of thinking in a healthy way and finding the truth negatively affects its ability to make the right decision alone and unaided. Another effective factor in this is that the intellect has a limited power of knowing and perceiving in terms of creation. Since the intellect is essentially a tool and a means of grasping good and evil, the function of the intellect varies according to the state of value that objects and actions have or acquire. In this context, objects and actions are divided into two parts in terms of goodness and evil. The first are those who are ontologically good and bad, and the second are those who are good and bad for reasons other than their essence. Since goodness and evil originate from its own essence, reason commands truthfulness and justice, which it sees as innately good, and forbids lies and cruelty, which it sees as bad. The divine command and the reward in return can only be realised on the basis of this rational necessity. From another point of view, judgements are divided into three as wajib (necessity), impermissible and possible. In this study, which deals with the ideas of the kalam sects in general and the Hanafi-Maturidi school in particular, regarding the proposal, the subject will be examined in the context of the disciplines of kalam and fiqh. [ABSTRACT FROM AUTHOR]