Rational goodness and evil is one of the most controversial issues among Muslim intellectual circle. The Mu’tazila perceived goodness and evil as rational, while the Asharia believed that they are derived from the sacred law (Sharia). Criticizing both schools of thought, Ibn Taymiyyahh, the pioneer of the Salafists, has made an endeavor to develop a new perspective. He holds that goodness and evil are rational, however, he rejects Mu’tazila’s argumentation; since it results in likening God to human being. On the other hand, he rejects the sacred law as the way of perceiving goodness and evil, considering it as being opposed to reason and tradition. Although Ibn Taymiyyah is of the opinion that goodness and evil are rational, he doesn’t acknowledge some requirements of this opinion, such as its being inherent. By and large, some of Ibn Taymiyyah’s points of view have strong points, while the rest have serious weaknesses both of which are explored in this article.