The concept of Divine Unity (tawḥīd) is the most central objective in Islamic philosophy. Metaphysics functions as preparatory principles for entering into the specific problems of theology, particularly the cocept of tawḥīd. Certain philosophers have demonstrated their intellectual mastery through the application of these principles and foundations to the doctrine of tawḥīd. Ibn Sīnā stood at the forefront in composing an independent treatise on tawḥīd, just as he did in many other philosophical matters, thereby establishing his pioneering role. He was the first to compose al-Risālah al-ʿArshiyyah fī Tawḥīdihi Taʿālā wa Ṣifātih (The Throne-Level Treatise on Divine Unity and Attributes), opening this path for later thinkers. However, this path did not find its bearer until the emergence of the Transcendent Philosophers. These philosophers periodically addressed this theme and illuminated the distinctions of their writings compared to other works.” A comparative analysis of the content, quantity and quality between Ibn Sīnā’s al-ʿArshiyyah as the first treatise and Risālah fī al-Tawḥīd by ʿAllāmah Ṭabāṭabāʾī as a contemporary writer, reveals the brilliant and progressive history of Islamic wisdom, especially Transcendent Philosophy. The attention given by the philosophers of Transcendent Philosophy to the rich, instructive, and inspirational teachings of Qurʾānic verses and narrations guaranteed the enrichment and expansion of data and philosophical doctrines. The most significant distinction lies in the advancement from the unity of necessary existence to the gradational unity of existence, and beyond that to the personal unity of existence. Difference in principles and approaches is clearly observable in the theological elaborations of this prominent philosopher of Transcendent Philosophy. Highlighting this development and progression refutes the misconception advanced by anti-philosophical critics who regard Islamic philosophy as devoid of the content of divine teachings, while at the same time revealing the well-substantiated content of divine wisdom.