Although there is no disagreement about desirability of perfection, there are disagreements about the whatness of the discussion of human’s ultimate perfection. Accordingly, the whatness of the ultimate perfection is very important. At first, the paper deals with literal and idiomatic meanings of perfection, the first perfection, and the second perfection. Then, the differences between them have been mentioned followed by expressing Ayatollah Mesbah’s viewpoint along with other ones’ about man’s ultimate perfection which is closeness to God. According to his commentary, human’s ultimate perfection is his happiness and although the ultimate perfection is conceptually different from happiness, both are evidently the same while existential and philosophical perfections include moral perfection.