قال الحافظ الذهبي: ( ... وفي الجملة، فداود بن علي بصيرٌ بالفقه، عالمٌ بالقرآن، حافظٌ للأثر، رأسٌ في معرفة الخلاف، من أوعية العلم، له ذكاء خارق. وفيه دينٌ متين. وكذلك في فقهاء الظاهرية جماعةٌ اهم علمٌ باهر، وذكاءٌ قوي، فالكمال عزيز، والله الموفق)
Kōjirō Nakamura, a Japanese professor emeritus, stated in his work "Ibn Madā's criticism of Arabic Grammarians":
"Two premises are presupposed in this Zahirite attitude. One is that if the jurists had to, and could, deduce a more general proposition from the individual materials as mentioned above, the Lawgiver would have expressed so; namely, "tout ce qui est signifie est ecrit." In other words, the interpretation must be done exactly as the written words go. Nothing more nor less.
Furthermore (and this is the other premise), it is impossible (and even presumptuous for man) to ask about the motive of the Divine Law, as well as to ask about the motive of God's creation."
There are some errors in that article written by Mr. Nakamura, but I thought that this is a nice summary of the approach of the Dhāhiriyyah in Fiqh.