Because of its unique fictional and educational features, Kalila and Dimnahasachieved a national and international reputation. This book is the result of cultural exchanges among the great oriental civilizations, namely India, Iran, and Islam. Thematically, it draws on moral and political issues which are so closely interwoven at different layers (infrastructure and superstructure) of the stories that one can hardly distinguish between the boundaries of ethics and politics in them. However, a thorough investigation into the content of Kalila and Dimnareveals that unlike the initial conjecture the historical distinction between the boundaries of ethics and politics exists in different sections of this work. Dividing the book into two layers of infrastructure and superstructure would clarify this claim. Deliberation of the author(s) of Kalila and Dimnaon the necessity of dominance of ethics over politics has caused each story to end with a certain moral conclusion. However, in the course of the story, especially at the infrastructure layer, there are characters who, like Machiavelli, believe in separation of ethics from politics. Therefore, we see many similarities between Machiavelli's thoughts and the themes of some stories and characters of the book. This study criticizesthe moralizing of the stories of Kalila and Dimnaand discusses some of the challenges and conflicts between the theories of ethics, which are mainly traceable in the superstructure of the stories, and the political and the individual behaviors and actions in infrastructure.