One of the most controversial problems of values, as far as is known, is the problem of sources of values. Since an answer to the question of `What is the source of values?` is associated with several controversial issues in the field of morals. In this study, Farabi’s thoughts about the source of moral values will be examined. However, this very issue of source is put under the spot in terms of what and how Farabi determined moral values. Is the source of moral values, which is mostly expressed in terms of “good” and “bad”, contained in the human or do they exist somewhere beyond the self? If it is the man, then is it the human who determines the potentials these values? If these values exist beyond the man, in this case, how the concept of “freedom of choice” of humans could be explained? These questions indicate that to address the problem of values requires taking into consideration many other related issues.In order to identify opinions related to this problem in the philosophy of philosophers like Farabi, it requires taking into account the entire philosophy of him. That’s why, in this study, first of all, the issue of how Farabi has grounded his identification of morals principle will be discussed briefly then the human perception will be examined as far as is relevant. Starting from this premise, itis also aimed to identify the thoughts about the source of values. However, asindicated, the fields of philosopher, existence, knowledge and value fields arediscussed within an entirety, when determining his views related to our subjectthis holistic approach is always taken into consideration as much as possible.