Education is a process of developing the potential that God has given to humans. In reality, the potential that God has given has not been able to be developed perfectly in the world of education. Low morale and spiritual awareness often mushroomed, which resulted in severe moral degradation. There is a need to embed the Islamic spirit into the system, concepts, and educational material so that education is no longer partial. The Koran provides comprehensive and integrative guidance for humans concerning education. The proof of the perfection of the Koran is illustrated by the concept of ūlūl ‘ilmi. In this study, researchers sought to explore and understand the concept of ūlūl ‘ilmi in the Koran by referring to tafsīr mu’tabaroħ. The purpose of this research is to formulate the generation of ūlūl ‘ilmi as the basis for developing the goals of Islamic education. This research used a qualitative approach through analytical methods. Based on the findings and analysis in this study, it was found that the generation of ūlūl ‘ilmi is someone who has knowledge based on reality, is broad-minded, his intelligence can reach makrifat, and his heart is united in monotheism because it has a level of khasyyah like the clerics (ulama). The ūlūl ‘ilmi generation has different characteristics from the others, which have the nuances of Ilāyyah, spiritual, and bathiniyyah. This characteristic covers six domains, namely cognitive domain, affective domain, psychomotor domain, social domain, ethical domain, and spiritual domain. Therefore, the development of Islamic education goals into a generation Ūlul Ilmi is expected to be able to develop quality human resources and become a superior generation of the nation's hopes in building the progress of Islamic civilization.
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