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Abstract: The Moroccan philosopher Taha Abderrahmane is one of the leading surviving philosophers of the Arab-Islamic world. His fields of study are issues such as logic, philosophy of language, moral philosophy and political theology. He built a holistic and versatile Islamic methodology in his works and formed a world of thought on the axis of trusteeship (divine contract and trust paradigm) and circulation tedavuliyya (pragmatic-word-action theory). Taha Abderrahmane has analyzed, criticized and constructed the Islamic thought tradition, which he handled with a holistic view, with a versatile reference network. In addition, one of his most important contributions is that he put forward a moral philosophy in the Qur'änic and prophetic axis. Taha Abderrahmane proved to be a prolific thinker with his thirty-five work consisting of ten thousand pages. He proposes a deliberative model of political communication in harmony with his theo-political writings and physical and metaphysical integrity. While this article aim to provide information on the main components of Abderrahmane's paradigm of divine contract and trusteeship (i'timaniyya), essentially a theory of morality, such as political theology, linguistics, and negotiation ethics, it also tries to identify the Western references of these elements. In this context how the theory of speech acts that seems quite important in the field of modern social sciences and created by theorists such as John Searl and Austin was transformed by Taha Abderrahmane into an Islamic theory of speech is also subject to a comparative assessment. In addition, the possibility of the issue of negotiation ethics, which gained more importance with new communication theories in the West, in the axis of Islamic thought was questioned in the article. The article reviews how views on negotiation ethics are positioned by Taha Abderrahmane within the Islamic paradigm. Therefore, the article is limited in scope to Taha Abderrahmane's references about the theories in the West. Taha Abderrahmane attempts to construct an Islamic Pragmatic or Islamic Theory of Verbal Action, with reference to Pragmatics or Theory of Speech Acts, which is a sub-branch of linguistics, but in line with principles specific to the Islamic paradigm. Taha Abderrahmane combined the Islamic concept of pragmatic with the concept of negotiation. The terms "praxis" and "praxeology [fiqh al falsafa]", which define the framework of the Trust Paradigm and...