The issue of conflicting texts (taʿāruḍ al-nuṣūṣ) is a fundamental topic in the science of Uṣūl al-Fiqh (Principles of Islamic Jurisprudence), playing a significant role in the process of deriving Sharʿī rulings. Imām Abū Jaʿfar al-Ṭaḥāwī, a Ḥanafī jurist and Uṣūlī scholar, addressed this issue with a distinct approach, establishing key principles for identifying, analyzing, and resolving apparent conflicts between Sharʿī texts. This research seeks to examine the causes, factors, and foundations of conflict by exploring elements such as the breadth of the Arabic language, ignorance of abrogating and abrogated texts, discrepancies in the transmission of narrations, errors by certain narrators, the illusion of conflict, conflicts arising from preserving questions rather than answers, and differences in the context and timing of the issuance of texts. The findings indicate that in analyzing conflicts, Imām al-Ṭaḥāwī, while adhering to texts and their apparent meanings, prioritizes reconciling narrations as the first course of action. If reconciliation is unattainable, he resorts to preference (tarjīḥ) and, when necessary, to abrogation (naskh). Employing a descriptive-analytical approach, this study aims to elucidate and examine the factors contributing to the occurrence of conflicting texts within the Uṣūlī methodology of Imām al-Ṭaḥāwī. By presenting a framework of factors leading to conflict in al-Ṭaḥāwī's approach, this research strives to achieve a more precise understanding of how Ḥanafī scholars engage with conflicting texts and to grasp the jurisprudential depth of this school of thought.