Contemplation on Kelileh and Demneh and the chapter of Borzoieh Tabib, shows that these two parts are added by Bozorgmehr (a philosopher) and according to some Ibne Moghafa. What is important is that these two parts are not Hindi and they are a window on the culture and customs of the ancient Iranians. The main issue includes wisdom, knowledge, the religious beliefs, loyalty to moral issues, fighting against immoralities and philosophical advices. This study aims to show, with the help of different evidences, that our ancient Iranians have been familiar with knowledge, the religious and moral values. The moral issues of these two chapters are a window to the the views of ancient Iranians toward the main axes of life. Furthermore, we try to show that the above ancient Iranians concepts are in line with Islamic culture. Although these concepts are originated from the Iranian culture, there is a goal-based option to compare them with the dominant Islamic principles in Ibne Moghafa’s period.