The present paper seeks to study the nature of Ten Commandments and elaborate on their value in view of such researchers and scholars as Ibn Taymiyyah, Ibn Khaldun, Seyyed Qutb, Abu 'Abdullah Qurtabi and the sage Fakhr Razi. According to Jewish scholars, Torah consists of 613 commandments among which Ten Commandments are of special importance. These commandments are the pillars of Judaism, in which the injunctions of Judaism are rooted. In fact, Israelites have made a compact with God by accepting these commandments. The term "Tablet" in the verse 145 of the chapter 7 (Al-A'raf- the Elevated Places) of the Quran refers to two tablets which include Ten Commandments of the Bible.Given the importance of these Ten Commandments for Jewish scholars and the exact and delicate references of the Quran to them, such sages, theologians and researchers as Seyyed Qutb, Khatib Tabrizi, Ibn Taymiyyah, and Ibn Khaldun, among others, have investigated and criticized these commandments from different views after the Medieval Period. The present paper discusses and evaluates the issue in detail.