The purpose of the thesis is to study and examine carefully a book with the title " Natigat Al Afkar Fi Taaliq Aqidhat Al Abrar" which is written by Sheikh Amr ibn Ramadan Attalaty. It is one of the books that deals with Ibadi faith. The author of book has given detailed explanations of the book with the title "Sharah Aqidat Al Tawhid" which was written by Sheikh Abu Suleiman Dawood bin Ibrahim Attalaty (died in 967 AH) The former book provides so many benefits; represented in the annotations, comments and explanations which were added by Amr Attalaty to the latter book which was written by Sheikh Suleiman. In fact, it is one of the most comprehensive books of Ibadi faith, which is marked by exceptional linguistic characteristics in the interpretation and explanation of the texts The study and the thorough investigation of the book came in two parts: Part 1: Introduction: which included two chapters: Chapter 1: Introducing the author: Chapter 11: Introducing of the book, and the study of the ideas of Attalaty and his approach in the study of the Divine Being: The study has dealt with all the issues related to the study section as follows: - The researcher has provided the curriculum vitae of the author of the book in terms of: his name, lineage, his birth, his merits and scientific life, his scientific prominence, and his death. The researcher has studied the book in terms of the authenticity of its attribution to the author, the causes of its composition, its sources, and the methodology of the author. The researcher has studied the ideas of Attalaty about the study of the .Divine Being Section II: the careful examination of the book: -The study has dealt with all the issues related to section 2 according to the following points The researcher has investigated the largest possible amount of manuscripts, and sorted, and encoded them in different symbols for reproductions of the manuscript -The researcher has compared four reproductions, depending on the version that was written by the author himself. The researcher has verified what is right in the body of the book, and referred to the errors in the margin. The researcher has verified the verses of the Quran, the Hadiths, poems - and the sayings of scholars. He also verified the places and the bibliography of the people who were mentioned in it. The researcher has explained the phrases, concepts and the clandestine terminology in the book. The researcher has divided the book into sections, according to the issues .raised therein. -The researcher has compiled an index of the verses, the Hadith, the .sayings, the places, the people, and an index of topics.