The teaching of tawhid embroidered with Sufi teaching is uncommon to be discussed in Malay world. But Muhammad Nafis al-Banjari, a renowned Malay scholar who studied in Makkah, had discussed the tawhid from sufi perspective in his small epistle known as al-Durr alNafis fi Bayan Wahid al-Afc al- wa al-Asma’ wa al-Sifat wa Al-Dhat al-Taqdis. His exposition on the tawhid al-afc al (actions) from Sufi approach rises misunderstanding that leading to negative impact. The objective of this study is to evaluate critically tawhid al-afc al as taught by him. The study applies historical and textual studies. Finally, Muhammad Nafis al-Banjari exposition on tawhid al-afc al is not contravened with the fundamental theological principles. His teaching of tawhid al-afc al is consistent and well balanced between the requirements of the Islamic Law and the Divine reality on the basis of Tawhidic orientation.