In the study, with an analytical and descriptive method, it has been tried to examine Sadra`s view on `arsh and kursi with a reliance on the principles of transcendent philosophy. as concluded, there is found a causal relation between the two; that is the former as an order of existence is the cause and the inward for the latter and, therefore, the latter the caused and the outward of the former. And again, viewing qalam as another word of wujudi munbasit, extended existence, arsh as the world of intellect with regard to its being caused would be something caused by qalam and its outward and, therefore, qalam would be its cause and inward. Such being the case, qalam is the inward of the inward of kursi. For the author, this comment is more agreeable with other principles of Mulla Sadra including the sameness of qalam and Muhammadian truth and among the recent scholars, Allameh Tabataba`i may be known as being in agreement with Sadra`s. And finally, regarding the narration of Jathiliq, it may seem to be better that take `arsh and kursi as corresponding with the world of intellect and the world of mithal rrspectively.