This study explores the foundational sources Imam Al-Maturidi relied upon in his Sunni exegesis, with a particular focus on his engagement with the narrations of Al-Hasan Al-Basri. It examines Al-Maturidi’s approach to attribution, his stylistic methods in transmitting earlier interpretations, and the nature and impact of Al-Hasan Al-Basri’s narrations on his tafsir. Employing an inductive analytical method, the research is structured into an introduction and four sections covering the biographies and intellectual formation of both Imams, the integration of Al-Basri’s narrations into Al-Maturidi’s commentary, the mechanisms of transmission, and the interpretive influence of these narrations. The study identifies 550 instances where Al-Maturidi cites Al-Hasan Al-Basri, attributing them directly without referencing a specific source, and categorizes them into various interpretive functions such as clarifying verse meanings, reasons for revelation, narrative context, linguistic analysis, and Qur’anic readings.