The purpose of this research is to find out the roots of the ethical system of the Gathas. The ethics of this article includes examining the type of religious ethics at Gathas (a religious ethics based on the fulfillment of divine attributes or natural law or divine command) and on the other hand examining ethical resources (virtues and vices de jure and de facto) and ethical criteria (virtue ethics or consequentialism or deontology). The methodology of this article is descriptive-analytical and uses library method to collect information. In the end, the dominant approach to religious ethics is based on the fulfillment of divine attributes and partly on the basis of natural law (divine formative will). While ethical virtues and vices of Gathas are generally rational as essentially de jure as well as de facto, they are sometimes religious. The ethical criterion in Gathas based on virtue ethics indicates teleology.