This study seeks to explain the nature of educational assessment based on Islamic philosophical foundations and, accordingly, to theorize its method of implementation. This subject is examined through an analytical–documentary method, grounded in a theory derived from Islamic philosophy in the field of learning. The study shows that, depending on the nature of the assessment, a process should be designed on philosophical principles that generates a second-order cognition of the learning process. Since, according to Islamic philosophy, the focal point of learning is the creation of an existential union between the learner and the content of learning, the design of assessment should include criteria that measure how this existential union is realized. Moreover, in Islamic philosophy, the most appropriate objective of learning is relatively stable behavioral change; therefore, the quality of achieving this goal should also be evaluated in accordance with the way in which such stable change is brought about. In this regard, it is necessary to examine the methods of identifying and measuring these matters and, on that basis, to present the procedure for implementing educational assessment.