Öz
This paper addresses the problem of value, which, despite its importance in the thought of divinity (al-ulūhiyyah), is often overshadowed by the problem of being and knowledge. In particular, we will dwell on criticism by al-Māturīdī of Muʿtazilī conceptions of divinity based on intellectual and moral premises. The objective is to depict the establishment of unity between being/entity, knowledge and value in the system of al-Māturīdī. In this regard, this study analyzes the concept of the meta-entity (الغير), which was apparently used for the first time by al-Māturīdī in kalām thought and terminology. In addition, we conduct an epistemic interpretation of the unity ensured between being/entity, knowledge, and value on the basis of the meta-entity to clarify the epistemic metaphysics of value that defends the being in itself of divinity against the ethical metaphysics of value established by Muʿtazilah in such a manner as to harm the transcendence of divinity.