The subject of theology, which constitutes the “essence of the main subjects” of the Islamic faith, is one of the most important and most broad subjects of the science of kalam. From the earliest times, different views have been put forward on the issues of divinity, especially the entity of Allah, His attributes and actions, and important differences of opinion have emerged. Abu Mansur al-Maturidi, one of the people who established Sunni kalam, also put forward original ideas with a broad perspective on these issues that fall into the field of theology. Maturidi largely adhered to narration in matters that fall within the scope of Allah’s entity and attributes, and when it is necessary to interpret it, he gave special importance to the issue of “the negation of simile to God”. He frequently emphasized divine wisdom in the matter of divine acts that express God’s dispositions in the universe and stated that we must know that there is profound divine wisdom in matters that go beyond human comprehension, such as God’s purpose in creating the universe. In this study, Imam Maturidi’s approaches to the issues of divinity, Allah’s purpose in creating the universe, that Allah cannot be limited to space, Allah’s istiwa on the ‘arsh, ru’yat Allah and the wisdom of Allah’s creation of harmful objects and evil will be introduced.