This study examines the Tawhid from the perspective of Imam Ali (PBUH) in Nahj al-Balagha, which compares the views of Imam Ali (PBUH) and what Wahhabism has been stated as Tawhid, so that the difference between these two views can be clarified as Imam Ali (PBUH) has deprived the divine nature of God from any idolatry in essence and has described Him free of body and composition in solitude, but Wahhabism has given a sense of unity that, the divine nature of God as a physical being, comes to earth and sits on the seat next to the Prophet (peace be upon him). Therefore in Wahhabism God is the same as human being. This research, in a descriptive-analytical way, examines the differences between these two points of view, and highlights the importance of the approaches Imam Ali (PBUH) over Wahhabi perspective.