The aim of this study is to investigate the role of theosophical bases and principles and its radical subject The Perfect Human' in transcendental political development accoriding to Imam Khomeini's thoughts?Attempt will be made by the use of illative method. To investigate theissue. The illative method is based on understanding and analyzing the works of the thinker in accordance with the framework of his school. Therefore, transcendental wisdom supports theoretically the subjects and issues of the article. It is claimed that according to Imam Khomeini's thoughts and opinions, since the absolute perfection or primary aim of human life is to attain guidance and salvation, theosophy and politics categories in the scope of religion have the primary roles in realizing salvation, justice and development of ruling the theistic values. The perfect human, as the total symbol of the Great Name of God and excellent exemplar, has a major role in attaining Allah's gratification and also the spiritual and material guidance of human beings. The perfect human also has a major role in making an Islamic government possible which is based on development, rationality, civilization, and establishment of social, political and cultural rights and the maximum participation of the intercommunity of all the citizens and all the primary indexes of transcendental political development.