The theory of the individual oneness of BEING represents the most sublime level of intuition and the peak of the ascent of Muslim gnostics concerning the issue of God's UNITY. It is also the most accurate philosophical theory regarding UNITY and plurality.This theory has a long history in its unsystematic form; however, it has appeared in a systematic form in the works of such prominent gnostics as Ibn Arabi, Kashani, Qaysari, Jami, Seyed Heydar Amuli, and Ibn Turkeh Isfahani. Mulla Sadra has also explained this theory in al-Asfar and presented two arguments in order to demonstrate it. Moreover, he has considered it to be higher than the theory of the graded UNITY of BEING. After him, some gnostics and philosophers such as Aqa Muhammed Reza Qumsha'i, Seyed Ahmed Karbala'i, Mirza Ali Aqa Qadi, Imam Khwneini, and Allamah Tabataba'i were among the thinkers who believed in this theory and defended it. According to the theory of the individual oneness of BEING, true BEING is exclusively limited to the Holy Essence of Almighty Truth, and all other than God are among the modes, manifestations, and epiphanies of that One BEING and Single Truth.The application of the term "BEING" to His numerous manifestations is by accident and metaphorical. Some scholars, including Mutahhari, believe that this theory, due to denying plurality, is against rational and sense-related evident issues and accuse it of sophistry and idealism. This paper presents a critique of Mutahhari' s view in this regard.