This study comparatively dealt with theological issues studied by three scholars of the fourth Hijri century, namely Al-Ibaanah of Al Ash'ari, Al-Tawhiid of Al-Maaturidi, and Al-Jami' of Al-Basyawi. In chapter one, the study focused on addressing the doctrinal issues and their proofs related to existence, monotheism, and knowledge among Al-Ash'ari, Al-Matridi, and Al-Basawi. In chapter two, the study analyzed Al-Ash'ari, Al-Maturidi, and Al-Basyawi's points of view concerning the Holy Names and Attributes, and their methodologies in dealing with this issue. Among the most important findings of the research is that knowledge is based on reasoning with the three imams, and it is mainly linked to evidence. Al-Ash'ari did not pay much attention to issues related to knowledge in his book Al-Ibana, although he mentioned it in his book Al-Lum'a. As for Al-Maturidi, he described the means and methods of knowledge in detail. Whereas Al Basyawi only mentioned sight and reasoning as the main methods, proving it by verses from Holy Quran. Al-Maturidi and Al-Basawi tackled the evidence for the existence of God Almighty in detail, and mentioned among them the evidence of occurrence, and the evidence of indicative impact of the influencer. The research showed the imams' discussion of the followers of other religions namely Aeonism, Shamanism, Sophistisism, Dualism, Manichaeism, Disanism, Marcionism and Magi . Al-Maturidi discussed these religions extensively by mentioning the origins of their beliefs and, then, between their opposition to reason and text. While Al-Basiwi mentioned a brief glimpse of the origin of the belief in secularis, dualism and their corruption. The three scholars dealt with the topics of the Names and Attributes, and the three of them agreed in proving the Attributes, but they differed in their relation to the essence. Al-Ash'ari tends to believe that it is neither he nor anyone else. Al-Maturidi and al-Basawi tend to believe that God's attributes are the essence of the essence. Each one of them cited his evidence in the matter and his discussions for his opponents. They differed in dealing with the topic of declarative attributes because of the different ways of dealing with the Qur'anic text. Al Ash'ari follows the path of delegating the meaning without interpreting it as the "principle of bilaa kayf". Al-Maturidi interpreted the istiwaa'and proved the vision of God, while al-Basawi goes to endorse the interpretation in dealing with the topic of similar attributes, because the apparent to him is delusional analogy.