Validating the Reverse Abrogation Theory( Naskh Ma’kus) with Emphasis on the Opinions Held by Muhammad Taha

One of the theories about abrogation of Quran is Naskh Ma’kus. This is Muhammad Taha’s theory or attributed to him. The religious thought of Taha includes two main elements, Sufi thoughts and new theories, and Naskh Ma’kus is derived from both of them. There is also another type of abrogation in Taha’s works, is called Naskh Tamhidi .Abrogation has been reflected in Taha's opinions in two main ways: First, Meccan verses ,which are regarded as the original verses, can refute(abrogate) Madinan verses as the marginal. Second, Meccan verses ate regarded as original whereas Madinan verses are regarded as marginal. So something that is marginal is to be temporary and contingent with the expediencies of the spactial, temporal, and addressees. In current study, the above-mentioned theory was delved into in the light of descriptive-analytic- critical. The findings of study indicated that the theory bears some limitations including : Lack of promulgating the changes in eternal message related to Maki verses based on political expediencies of Madinah from the part of Holy Prophet, the lack of objection from the part of Muslims as far as fundamental changes in eternal message of the Maki verses are voncetned, priority of abrogating over abrogated in Taha's theory while the conditions required for the realization of abrogation depends on temporal deferment of abrogating over abrogated, lack of evidence for regarding Meccan verses as original , for Madinan verses as marginal , the existence of contradiction in foundation and marginality of Taha' theory