Distance education is a set of instructional and instructional strategies for connecting people who have learning needs with the resources needed to meet those needs. The purpose of this study was to determine the effect of distance instructional strategies and learning motivation on learning outcomes of the Qur'an study of the concept of taqwa in a COVID-19 pandemic situation. Experimental research used a quantitative approach. 64 students were divided into two groups. The group was given the treatment of distance instructional through digital media online and the other group with distance instruction through e-books offline. The results of the study were obtained by Significant 0.001 < 0.05, to shows that there are differences in learning outcomes with online digital media instructional strategies to learning outcomes of students who are treated with offline e-book instructional strategies and obtained by Significant 0.003 < 0.05, it means that there is a difference in learning between students who have high learning motivation and student learning outcomes who have low learning motivation. The implication is that distance instructional is dependent on internet network. If students are in rural areas, it will be difficult to implement because many factors for example, infrastructure is not yet available, students from economically disadvantaged circles who didn't have smartphones, or the cost to purchase internet quota expensive.