JLAL ALDYN MAULANA Rumi IN PERSIAN LITERATURE, ESPECIALLY THE WORKS OF MYSTICAL LITERATURE IS FINE. MYSTICS HAVE EXPERIENCED WHAT HE HAS SEEN. HIGHER CAPACITY MYSTICAL PERSIAN POETRY TO INTERPRET THESE EXPERIENCES.Rumi WITH SCIENTIFIC SURROUNDED ON SCIENCE AND RELIGIOUS EDUCATION, AND TO TASTE THE SUBTLE POETRY MANY DIFFICULT ISSUES MYSTICISM IS EASILY SOLVED.THEORY "UNITY OF BEING" THAT HAD BEEN RAISED BY MUSLIM MYSTICS, IN POEMS AND VERSES ATTRIBUTED TO HIM, IS EASY TO UNDERSTAND. THIS THEORY IS BASED ON THE PRINCIPLES:1- THIS THEORY IS IN LINE WITH THE PRINCIPLE OF UNITY, WHILE SUCH BELIEFS AS UNION, AND INCARNATIONS, IS BLASPHEMOUS. BUT UNITY OF BEING IS THE SAME AS MONOTHEISM.2- EXCELLENCE AND LIKENESS OF GOD, IS NOT TRUE, BUT ALSO IN RECOGNITION OF EXCELLENCE AND SIMILARITY TOGETHER DEFINING ATTRIBUTES OF GOD IS TRUE.3- UNITY (TAWHID) IS DIVIDED INTO TWO PARTS: THEORETICAL UNITY AND PRACTICAL UNITY.4- UNITY (TAWHID) IS THE HIGHEST ORDER TO UNDERSTAND THE THINGS OF GOD AND HIS SIDE.5- THE RELATIONSHIP BETWEEN GOD AND THE UNIVERSE THAT IS NOT BASED ON CAUSALITY, BUT IS AN THEOPHANY.6- BASED ON THESE PRINCIPLES, MUSLIM MYSTICS HAVE EXPLAINED THE THEORY OF UNITY OF BEING.THIS ARTICLE REVIEWS THE FUNDAMENTALS OF UNITY OF BEING TO ANALYZE THE POEMS OF Rumi IN THIS AREA STEMS.