The article examines Taha Abdurrahman’s account of the relationship between reason and sense perception within his broader theory of reason, and assesses its consistency with Islamic theological and philosophical heritage. It argues that Abdurrahman expands the concept of reason, portraying it as a spiritual and heartfelt act intrinsically connected to sense perception, religion, and ethics. The article compares this view with the Islamic rational tradition, which distinguishes between reason and sense perception while acknowledging the interdependence of both in certain cognitive functions. The study concludes that Abdurrahman’s critique of heritage is marked by overgeneralization and conceptual ambiguity regarding connection and separation, as well as for attributing selective positions to Muslim intellectuals as whole. It further argues that his conception of reason aligns more closely with certain modern epistemological principles than with established Islamic theological and philosophical doctrine.