This study used the comparative analysis approach to investigate an Islamic document with political, social, administrative and economic dimensions in ruling the Islamic state. It is a decree from the Emir of the believers, Ali bin Abi Talib (may Allah be pleased with him), to the Ruler of Egypt, in his era, Malik al-Ashtar. The study analyzed the texts of the document, showed its significance and promoted it with verses from the Holy Quran, Sunnah and views of Islamic scholars. The introduction mentioned the general definition of the document, while the first section included the political implications in that era. It talked about the foreign policy of the Islamic State in which the first part discussed the protection of the Islamic State and the principles of covenants with the enemies. The second part talked about the internal policy of the Islamic ruler including kindness and good treatment with the people of the state, guaranteeing human rights, adopting administrative strategy based on choosing the honest entourage of ministers, common people agreement is more important than the agreement of the chiefs, the principle of shura (advisory) and adopt the model of separation of powers. In addition, the second section dealt with the Islamic State attitude through the decree of the CaliphAli bin Abi Talib. The first part listed the foundations of economic development according to the covenant; cultivation is more important than Kharaj (land tax) and the organization of trade. The second part of the section included human rights during the era of the Caliph Ali may Allah be pleased with him.