This study analyzes the dialectics between Hans Kelsen’s Pure Theory of Law and the transcendental legal paradigm in interpreting the validity of law in Indonesia. According to Kelsen, a norm derives its validity from a higher norm within the Stufenbau des Recht hierarchy, culminating in the Grundnorm, without reliance on morality, politics, or religion. However, in the Indonesian context, legal validity does not rest solely on formal legality but also gains transcendental legitimacy through Pancasila as the basic norm, particularly its first principle of Belief in One Almighty God. This dimension finds juridical manifestation in the phrase “For Justice Based on the Belief in the One and Only God” as inscribed in every judicial decision. The research employs a normative legal method with a philosophical approach. The analysis shows that Kelsen’s positivism, which emphasizes the autonomy of law from external values, undergoes correction within Indonesia’s legal system. The theological phrase in judicial rulings is not a mere formality but an ethical and prophetic foundation that underscores the judge’s responsibility not only in a legal-formal sense but also spiritually before God. Consequently, this study implies that the Indonesian legal system offers an alternative to Kelsenian positivism by integrating transcendental and ethical dimensions into legal validity. This integration reinforces the notion that law in Indonesia cannot be fully understood through positivist logic alone but must also consider divine and moral accountability as intrinsic sources of legitimacy. Practically, this perspective encourages the development of a jurisprudence that balances procedural certainty with spiritual and moral responsibility, shaping a distinctive model of transcendental legal philosophy within the global discourse of legal theory.