Tawḥīd is an essential vocabulary for Muslims. As the essence of belief in Allah, tawḥīd (monotheism) must be manifested in various aspects of Muslims life including the development of Islamic law institutions. The values of tawḥīd are regarded as the guarantors that the institution can represent the exact pattern for human relations in terms of being servants of God and of being fellow humans. That is why Muslims need to mobilize all intellectual potential in order to build legal institutions having benefits contextually and ethically without ignoring the faith. This paper tries to reconstruct how tawḥīd will be mobilized to fulfill these law expectations based on Qur’an.