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Pancasila reviewed from Islamic law perspective, has become the agreement of Indonesia with all deliberations including geographical location, demography, also the various cultures of Nusantara. This has been mentioned as “final”. Pancasila is believed as a fundamental that is capable of uniting the nation with the various tribes, races, and cultures that Pancasila is believed to be able to manifest tolerance among the believers of different religions. To collect the research materials needed it was used the literature research method by observing the books, journals, and other sources. The analysis showed how the application of Pancasila in Islamic values, whether the Pancasila is in accordance with Islamic doctrine, and how the relationship between Pancasila and religion, that the Pancasila and religion also have the correlation in divinity principle that is listed in the first principle (sila). Religion teaches the believers the obedience to the God.

Pancasila; religion; Islamic law