A lexical analysis of the word 'courtesy' indicates that some concepts such as delicacy and novelty, acceptability and attractiveness, stability and lasting are included within this word. And various descriptions have been introduced for this word all of which refer to a kind of good aspect, proper form, accepted appearance, and an adorned state. Although some of them are made through social phenomena in the form of habit, custom and convention, they do not necessarily enjoy a moral reality and valuable truth. Although courtesy is risen from good characteristics and moral virtues and it causes infiltration of endogenous characteristics and provides deeply rooted moral abilities, their subject matter is only related to human behavior without including the characteristics. Since courtesy is introduced just in good forms and undergoes changes and upheavals in the manner of application, it is different with morality.