The dominant worldview of economic thoughts is the material worldview based on pleasure and profit maximization in its true sense. Despite the neo-classic and Keynesian revolutions and the emergence of various schools of economics, the values ​​of this science and the main focus of the economy has remained unchanged since the 17^th century. We need to discover how these values ​​and their positions are formed. Naturally, a majority of these values ​​may not be compatible with our cultural foundations. On the other hand, religion is sent to guide the mankind; hence, it is full of value judgments accompanied with some positive propositions. Accordingly, one must reflect on how these values ​​can be replaced by Islamic values ​​to achieve an economy based on local values. In this book, an attempt is made to study the value foundations of the microeconomic theories when required.