The term khusyû’ is considered as the soul of the prayer. Someone who doesn’t present this khusyû’ circumstance, would be like a body without soul. Besides, khusyû’ is the first thing that would disappear from moslem society. Understanding the real meaning of the term khusyû’ is needed to present and improve our devoutness in every prayer.This research is aimed to understand the interpretation of term khusyû’ in Tafsir Ibn Katsir and the method used by Ibn Katsir in interpreting verses in Qur`an that contain this term. The approach used in this research is maudhu’i approach with the kind research library research. The analysis result of this research is known that the interpretation of the term khusyû’ in Tafsir Ibn Katsir was adjusted within the context and the object where term rely on. When the term rely on the believers, it means the positiveness that represents obedience, submission, loyalty, resig- nation, strong faith, the fear of God, ang the feeling of being supervised by God. But when it rely on the heathens it means the negativism that describes humility and low-class faith. When it rely on the earth physical form, it symbolized barrenness and dryness. And in the context of mountain it shows the mountain’s obedience by scattered in pieces. The method had been consistently used by Ibn Katsir in interpreting the verses in Qur`an that contain the term khusyû’ is known as bi al-ma`tsûr method.