This article departs from the view that the construction of values/morals/ihsan in Islam cannot be separated from the construction of faith (akidah) and Islam (worship). Similar to the relationship between ontology (wujud), epistemology (ma'rifah), and axiology (qimah). The classical Islamic tradition is very rich with the discussion on the epistemology of value, and this needs to be addressed when issues of faith, worship, and values become problematic and are seen as dichotomous in moslem society. The results of the study: First, the epistemology of values in the intellectual realm of Islam can be grouped into two main schools, namely: 1) The rational school with'aql as a source of value and has the ability to know good and bad, even to know Allah Swt. Also known as objective ethics; 2) Traditional schools, with revelation or inspiration/intuition as the basis of values. It is also called subjective ethics, because the scope of its application is in certain areas, namely the believers, who believe in the truth of the revelation. Second, the issue of values or morals is closely related to knowledge of the ins and outs of the soul as is the opinion of rationalists (Muslim philosophers), but the experience dimension also plays an important role as the opinion of traditionalists/intuitionists. Third, the dichotomous view of the source of value makes it very possible for the birth of disintegration in the main pillars of Islam, namely: Iman, Islam, and Ihsan.