Some scholars have not believed the division of economics into Islamic and non-Islamic; though, it can be considered Islamic in the context of gathering data, but science production relates to the context of judgment. In this context, as an answer to the question of the existence of Islamic or non-Islamic economics, there exists just one reality which does not accept any attribute such as Islamic or non-Islamic. Through this article, it is tried to find a response for the above-mentioned problem via describing Islamic economics as a branch of economics. The philosophical foundations for underlying this branch of science are the effects that special contingents (i’tibarat) of Islamic doctrine have on economic behaviors and variables.