Tuhfat al-Râghibîn is the first book of theology for Banjarese besides the book of Usûl al-Dîn. This book focuses not on the area of surface-structure (outer aspects) but particularly on the deep-structure area (inner aspects). The deep-structure study will help interpret the meaning of the book in its relation to the historical, social, and political context. This paper will explore the de…