One of the most important theological issues in theology and philosophy is the question of relationship between divine attributes and essence. The question is whether real divine attributes are the same as His essence or added to it? Among Sunny scholars, Ash'arites believe that God's attributes are added to His essence while Mu'tazilites hold that essence is the representative of attributes and consider the effects of the attributes of perfection as constant for essence. Setting forth these two views is due to inability to perceive the view of identification correctly and it can be referred to the necessity of emptiness of divine essence from perfective attributes, limitation, possibility, and multiplicity of ancientness, etc, among most important defective requirements of these two views. Rejecting the view of addition and representation, Imamiyyah Shias, philosophers, Maturidies, and some of the Mu'tazilites believe in the sameness of real divine attributes with divine essence. Inspired by Quranic verses and traditions, the Leader of Theosophers, while interpreting and proving the view of identification intellectually, criticizes philosophers' most important proofs. Using a descriptive-analytical method, the present paper elaborates on the relationship between divine attributes and essence, based on the Leader of Theosophers' thoughts.