The year 2020 is a year that worries people all over the world with the outbreak of the Corona Virus Disease 2019 (COVID-19), and Indonesia is no exception. The rapid spread of the Corona Virus (Covid-19) has caused various problems in all aspects of life, including the issue of holding public worship. This study aims to analyze the Central Java MUI Tausiah Number: 02/DP-P.XIII/T/IV/2020 related to the implementation of Friday prayers and worship at the mosque in the Covid-19 emergency response situation. This research is a type of literary research (library research). , using a qualitative method with a descriptive approach to the analysis of Islamic law, namely describing and studying the problem using the study of Islamic law, then analyzing it. The results of the study conclude that the Central Java MUI Tausiah Number: 02/DP-P.XIII/T/IV/2020 is not only based on naqli and aqli arguments, but also through several considerations, including an appeal from WHO which is a world health organization and also the decision of the Regional Government through its Covid Cluster, so that in distributing tausiah, it has been carefully discussed and not arbitrarily circulated. Differences of opinion in accepting decisions are sunnatullah that cannot be avoided, so there needs to be a wise attitude in dealing with this.