Drawing upon the analytic exploratory method and making references to the ‘Second Step of the Revolution’ Statement, the present research has been conducted to examine the axiological foundations of the Statement from the Qur’anic perspective. The findings of the research show that the ‘Second Step of the Revolution Statement’, in all its componenets, has its roots in the Holy Qur’Án and is of axiological foundation. The statement lays emphasis on the values which are relative on the one hand and which are graded in nature on the other. Moreover, the development of the Islamic Revolution rests upon this foundation that when material and spiritual values stand in conflict with each other, the spiritual interests is given priority at a national or supranational level. In this Statement one can also arrive at this axiological basis that the true perfection is something voluntary not deterministic. However, in the Statement an emphasis is put on this point that the formation of Islamic government is to be taken into consideration as a necessity for the fulfillment of true perfection, and this requires that the necessary grounds have to be paved to achieve this aim. From among other axiological foundations explored in this study one can refer to the importance of attention to rationality as a way of distinguishing between values and of ‘justice’ as the noblest social value.