This research calls for intellectual and methodological unity among Muslims considering the current fragmentation and disintegration affecting the community. It emphasizes the need for cohesion, moving away from confrontations with differing ideas and interpretations. The study highlights a key aspect of tolerance ethics, a trait exemplified by esteemed jurists throughout history, who incorporated these values into their writings and actions as a model for future generations. Their respectful conduct in dialogues, debates, and interactions with opposing views serves as a guiding example. Key themes include decorum towards differing opinions, the avoidance of offensive language, and fairness in judgments, refraining from examining others' intentions. These principles of tolerance are evident in historical and biographical works, showcasing the jurists' ethical approach and intellectual maturity in addressing both minor and major disagreements, reflecting an ethical dimension in their discourse.

Since 2019, Togo has resolutely engaged in the decentralization process marked by communalization and elections of municipal councilors. Financial autonomy constitutes an essential lever for the free administration of municipalities, allowing them to ensure decision-making and the implementation of development projects. However, despite a legal and regulatory framework defining taxation specific to local authorities, Togolese municipalities are often perceived as needing more financial resources. This study aims to map the financing mechanisms for decentralization in Togo and analyze their contribution to municipal budgets. By adopting a quantitative approach combining documentary analysis and interviews with 188 experts and practitioners of local finance from various Togolese structures, four main financing mechanisms were identified: local, national, Community, and international. Among these mechanisms, own resources (in particular from the sale of products and services, fiscal and non-fiscal taxes) and state transfers via the Support Fund for Local Authorities emerge as the primary sources of financing for municipalities. However, the study reveals that several instruments of local mechanisms, although institutionally defined, still need to be updated in many municipalities, thus limiting their effectiveness in resource mobilization. These results highlight the importance of optimizing the management of local mechanisms to strengthen municipalities’ financial autonomy and support territories’ sustainable development.