Ibn Sina is one of the glossator of Ikhlas Sura which contains creature, the unity/oneness of creature and entity of God. The commentary of Ikhlas Sura of Ibn Sina is one of the major philosophical exegeses in which evidences are commented by the rules of philosophy and logic/dialectic. This commentary puts forth how Qur'an could be understood by the philosophic and rational sciences. It also presents the outcome of the transition of Islamic philosophy from theory to practical. Many comments were written in order to understand the philosophical fiction of Ikhlas Sura. The most important of those comments is belonging to Ebu Said Muhammed Hadimi. Hadimi created his epistle in a holistic, evidential and scholarly way and he did not aspire to prove any view. Likewise, considering his work as a philosophical study, he did not digress the philosophy and logic rules. In the light of these rules he explained his opinions that he did not agree with Ibn Sina with reasons. The subjects of this article are the method, topics, criticisms, distinctions and sources of Hadimi's epistle which is still a manuscript.