Need to understand and communicate with different religions and cultures will continue to expand in 21st century. Therefore, in order to promote the communication and understanding of Islamic cultural realm, invaluably important is a study from the ethical viewpoint which Islamic ideal has its foundation on the relationship between revelation and reason which discourses Godism, theory of human, and relationship of both. For Islam`s union of state and religion, the most basic element of social component and key to understand Islamic culture and ideals is the relationship between God and human. If Islamic ethical thought reveals the relationship between God and man, we must observe what kind of being is God and what kind of being is man. Therefore, in order to continue the research, I divide ethics into ``Godism``, ``theory of human`` and ``the revelation and reasoning that deals with the relationship of both``. As a first attempt in a previous essay, I observed the ``theory of human`` viewed from Islamic ethics, in second essay, which follows the previous, I had discussed the Godism viewed from the Islamic ethics. But because Godism has a vast content, I had divided this research into two volumes. (Islamic Ethics -Focused on the theory of the justice and the will of God-, Islamic Ethics -Focused on the theory of the Uniqueness of God-) and in third essay, I had discussed Islamic Ethics-Focused on the relationship of revelation and reason-. Methodology of research is used comparing the controversial points and differences of traditional theology and rationalistic ethical thought.