Covid-19 has changed the habits of almost all activities of human life, including religious matters. The worship practices have also changed, such as performing prayers at home, keeping distant rows, and wearing masks. This paper is empirical legal research that seeks to examine the living law in the Aceh society with a maqashid shari’a perpective during a pandemic. The data collection techniques were interview, observation, and document study. It concludes that the government policies, including the 2020 Large-Scale Social Restrictions (PSBB), the 2021 Implementation of Community Activity Restrictions (PPKM), fatwas of Indonesian Ulema Council (MUI) and Tausiyah of Acehnese Ulema regulating and calling for restrictions on religious activities are rules with benefit values and in accordance with the principle of maqasid al-shari'a. Despite some people's rejection, the policies are, in fact, based on maqasid al-shari'a, namely protecting the life (hifz al-nafs) so that people will not get infected by the virus. Moreover, public safety is the highest law purpose to maintain