This article presents a critical analysis of the main discourse of Batsieva’s monograph named “Historic-social tractate (treatise) of Ibn Khaldun “Muqaddimah”” , and also considers from Tawhid’s (The Divine Unity’s) point of view the statehood and justice issues in an important medieval scientists Al-Farabi and Ibn Khalduns’ works. It tries to give an assessment in academic context to the system of thoughts and concepts of these medieval scientists in order to find out their original sources.

Nowadays, unfortunately the concept of “ideal society” in Al-Farabi’s “Treatise on the views of the residents of the virtuous city” and Ibn Khaldun’s “Muqaddimah” is mainly considered from political and sociological point of view. It is mainly a subject of discussion of specific sciences like History, Sociology and philosophy. As a result, the area of this concept is narrowed and made difficult to understand and accept some issues. Therefore, it is important to examine this issue from theological, Divine Unity’s point of view. 

As we’ve mentioned above this article is an attempt to trace an understanding of the foundations and origins of the footsteps of these outstanding Islamic scientists’ thought system, in which they deal with ideas linked to "ideal society". The Quran is a starting point for their thoughts, the base of their ideas lays on Tawhid (Divine Unity), that’s why the restriction of their views’ scope within a particular subject will result in misunderstanding. Therefore, we think that it would be better if their works are discussed according to Divine Unity and analyzed within a theological framework consisting contemporary approaches. On this way, the priority would be given to religious and theological aspects rather than historical or philosophical aspects of their works.