There are several similarities between the philosophical view of the Transcendent Philosophy and the gnostic view of Ibn Arabi’s school of the quality of the body-soul relation. Both of them, based on certain considerations, believe in the oneness of the body and soul. At the same time, while accepting the existence of a huge gap between the rational soul and corporeal body, they emphasize that the existence of the steam-like spirit is not enough to establish the body-soul relation and argue that the existence of an Ideal body and level, which stands between the steam-like spirit and rational soul, is necessary for this relation to be realized. Accordingly, based on the views of both schools, the intellectual and rational soul possesses three bodies which appear alongside each other vertically. That is, it first belongs to the Ideal body, then to the steam-like spirit, and then to corporeal body. In other words, the rational soul administers the corporeal body through two intermediaries, namely, the Ideal body and the steam-like spirit. Moreover, both the Transcendent Philosophy and Ibn Arabi’s school explain the place of the rational soul, Ideal body, steam-like spirit, and corporeal body as the levels of the microcosm and the correspondence of each with the levels of macrocosm based on the principle of the “correspondence of macrocosm and microcosm”.