Bergson and Tabataba'i are among the philosophers who have paid more attention to ethics. In this research, an attempt has been made to examine the convergence and non-convergence of their views about ethics philosophical foundations. The research is qualitatively comparative with inferential approach using Bereday’s method for analysis of data. The findings show that both philosophers are similar in their belief in God, but Bergson sees God constantly changing and evolving whereas Tabataba'i considers it pure of any change. Also in philosophical foundations, the emphasis of both philosophers is on intuition, will, freedom, and a transformational view about world and human. In addition, Bergson emphasizes on authority and continuity in ethi...