: According to various interpretations about conventional concepts from Allameh Tabatabaie’s viewpoint, every reader is faced by various interpretations and vague impressions. Based on the philosophical foundations of the existential principality, gradual state of the levels of existence, and knowledge by presence to the realities in Allameh’s viewpoint and a new impression of his realism, the paper intends to clarify the theory of E’tebariat. In the epistemological reviews, it should be noticed that there are two separate territories called realities and values. Based on the perception by presence, human has knowledge by presence to himself and his own actions and this knowledge is not mistakable and reasonable. Therefore, in the first stage, human will perceive the reality of the ethical sentences by presence of ethical actions to himself. When hearing this reality, he has no other options except stating an imagination and confirmation of this received reality of himself in the form of subject and container or subject and predicate in the form of an achievable science. Finally, the reality of ethical value is a kind of meaning creation being proposed to the world. Inattention to the commandments of these two perceptual and existential principality territories as well as gradation of Allameh’s philosophical system will have nothing for the readers except vagueness. According to Allameh’s viewpoint, analyzing the ethical concepts, the criterion for ethical truth and falsity, ethical motivations and the meanings of ethical sentences are related to the area of the acquired perception