<![CDATA[This study aims to analyze the moral values, social functions, social criticism, and legitimacy of power in Kalilah wa Dimnah by Ibn al-Muqaffa’. This research employs a library research method using a qualitative descriptive approach. The primary data source is Kalilah wa Dimnah, while secondary data are obtained from books, scholarly journals, and previous relevant studies. Data were collected through documentation techniques by reading, identifying, classifying, and recording textual data related to the research objectives. The data were analyzedthrough the stages of data condensation, data display, and conclusion drawing. The findings reveal that Kalilah waDimnah contains various moral values, such as honesty, wisdom, responsibility, hard work, and friendship, which contribute to character building. Moreover, the work functions as a medium of social and political criticism through the use of animal characters as symbolic representations of human behavior. The criticism addresses issues such as abuse of power, injustice, corruption, and the importance of wise leadership. The study also finds that the legitimacy of power in Kalilah wa Dimnah is based on sociological, elitist, and ethical dimensions. Therefore, Kalilah wa Dimnah not only possesses literary significance but also contributes to the development of moral, social, and political thought within the Islamic intellectual tradition. ]]>
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