Evaluating Islamic historiography and analyzing its outcomes and achievements require a precise and comprehensive understanding of the sources and methods of information gathering employed by Muslim historians. The validation of historical data contained in these sources is a fundamental necessity that cannot be realized without conducting case studies and applying the historical inductive method. The book Murūj al-Dhahab wa Ma‘ādin al-Jawhar by ʿAlī ibn Ḥusayn al-Masʿūdī is considered one of the prominent and valuable works in the field of general Islamic historiography, yet the sources referenced in it have not been thoroughly and systematically examined and critiqued. This study, while identifying and categorizing the various sources al-Masʿūdī utilized in composing his work, also investigates the author’s methods and approaches to information collection. Furthermore, the analysis and evaluationof the credibility of the historical data presented in this text constitute another key aspect of this research. The findings indicate that al-Masʿūdī drew upon diverse and numerous sources and, by establishing a strong connection between history and geography and employing field and observational methods, adopted a rational and critical approach in conveying historical information. He not only gathered and recorded data but also critically examined and scrutinized it, earning a distinguished position among historians before and after him. These attributes position Murūj al-Dhahab as a pioneering work in Islamic historiography, serving as an important reference for future studies in the critique and analysis of general historiography.