This research begins from unavailability of basis in selecting legal verses. Therefore, this research aims to construct foundation of selecting legal verses starting from the selection done by al-Tahawi. This research is a normative law research (doctrinaire, dogmatic). The research object is legal verses of al-Tahawi’s selection found in Ah}ka>m al-Qur’a>n. The object is approached by using mimetic and objective approach. There are two foundations used by al-Tahawi in selecting legal verses; textually and contextually. The textual foundation consists of the availability or unavailability of mukallaf action in a verse. The contextual foundation consists of asba>b al-nuzu>l and explaining hadis. From the selection basis, the characteristic of legal verses is also constructed textually and contextually. The textual characteristic consists of key words showing law content such as: la> juna>h}a, laisa h}araj, h}urrima, uh}illa, kutiba, fari>d}ah, al-s}ala>t, al-s}aum, al-zaka>h, al-h}ajj, ar-rafas\. Contextual characteristic consists of: asba>b al-nuzu>l of a legal verse should be related to a legal matter; and there are explaining hadis showing the existence of law content in certain verses.