Aesthetics as a branch of philosophy deals with beauty, ugliness, and value of objects. In the belief of Islamic thinkers, beautiful things in this world are useful reflections of the absolute beauty that is Great God. The origin of art also traces back to some divine attributes of God including being creator, omnipotent, and subtle. The present study aims to explore: what is the essence of beauty, and with regard to the importance of this argument, how much Islamic scholars have dealt with this issue? Is there any commonality between the ideas of thinkers in this regard? With respect to the ideas of philosophers about this subject and using descriptive-analytical method, the essence of beauty and its application in Islamic ideology was explored in the present research. The results showed that Islamic philosophers acknowledge the absolute beauty that is Great God, as the source of all beauty so all beautiful things in this universe are a reflection and manifestation of the beauty of God.