The problem of God is a matter that has often been discussed until now. Especially for a Muslim, faith in God is something that needs to be upgraded time by time, as a manifestation of a hadith of the prophet "Renew your faith and multiply it with the words lā ilāha illa Allah." Renewing faith in God requires a representative understanding in answering this issue. The concept of God in the Qur'an offers two interesting and completely different perspectives, namely from Fazlur Rahman, a Muslim hermeneutic figure from Pakistan who was rejected in his own country, and Toshihiko Izutsu, a Japanese citizen who has a high level of linguistic discipline. With different backgrounds, disciplines, and different methods, will get an interesting point of view about the discussion about God. How Fazlur Rahman and Toshihiko Izutsu interpret the concept of God in the Qur'an, and the comparison of ideas among them will rise a complex conclusion.
The research method used in this study is the comparative method (muqarran), which describes the main points of discussion between Rahman and Toshihiko, then compares, and looks for similarities and differences between them. As a base for this research, the literature used is a very well-known book from each of the characters, namely the Major Themes of the Qur'an from Fazlur Rahman, and God and man in The Qur'an from Toshihiko Izutsu. Also epistemological theory are used in this project to prove the validity of Toshihiko and Rahman’s statement.
From the results of this study, the author found several points that can be compared between the two figures, namely thoughts about the meaning of God, the existence of God, the nature of God, and the relationship between God and humans. Their thoughts can almost be said to be mutually supportive and complementary to each other, although with different methods in their discussion. But there is a very significant difference, namely regarding the existence of God. Rahman said that God is not a being among others, in fact He is a unity of all beings. While Toshihiko said that God is in the middle of the world of being.