The difference between the ‘Illah and the Manaat
The ‘Illah is the matter that the Hukm has been legislated for its sake/purpose and there must be a Daleel Shar’iy that indicates or 204
guides to it in order to understand that it represents what the Shaari’ (legislator) has intended from the Hukm.
As for the Manaat: It is that which is ط َاَن َ أ) made dependent upon) i.e. that which the Shaar’i (legislator) related or attached the Hukm to. It therefore refers to the Mas’alah (issue) upon which the Hukm AshShar’iy applies to and upon. In other words, it is that which the Hukm falls upon. So in respect to the Qawl of Allah Ta’Aalaa:
And He made Ribaa Haraam (Al-Baqarah 275)
In respect to this the Hukm is Tahreem (prohibition) whilst the Manaat of the Hukm is Ribaa (interest/usury).