Allameh Tabatabai and Emanuel Levinas are among the philosophers who have given great importance to ethics. Using descriptive-analytical and comparative methods, the researchers have made attempts to identify the convergence and divergence of their views by reviewing the philosophical bases of the ethical education. Assessment of the ontological, anthropological and axiology of moral education by Allameh and Levinas signifies that the basic concepts in Levinas's philosophy contains ethics focusing on the others, responsibility, and will. The philosophy of Allameh Tabatabai, however, concentrates on others, moderation and innateness as having special position. Both emphasize on others, responsibility, will, and freedom. Furthermore, Levinas and Allama both believe in God and consider Him as infinite. However, God, in Levinas’ s view is considered equal to the otherness, while Allama believes in transcendent, free of any change, and above others.