In some Zoroastrian texts, especially Pahlavi texts, the first divine covenant dates back to the pre-creation of the material world whereas there has been no mention of such a covenant in the Avesta. Among the Zohar Kabbalistic mystics, the eternal covenant is a common belief. However, it has not been treated in the Torah and Talmud. The Holy Quran mentions the first divine covenant and refers to it as "Alast covenant” , and most commentators trace it back to the pre-creation of Mankind. In addition to addressing this issue, the article takes a comparative-analytical study of the Zoroastrians, Quranic, and mystic Kabbalah texts. It shows that believing in such a covenant depends on the importance of answering three basic human questions about the origin, purpose, and destination of creation. The analysis also indicates that although the Zoroastrians, Kabbalah mystics and most Muslims commonly believe in the eternal covenant” and the primordial spirits, the functions of this covenant differ in different religions. In addition, even though the eternal covenant was commonly debated among Iranian Zoroastrians in the pre-Islamic era, the characteristics of each differed according to their beliefs and principles. However, Islam's perspective on the eternal covenant is superior to the other two traditions in its emphasis on reasoning, morality, and unity.