The present study aimed to compare the concept of moral action in the Holy Qur’an with Kohlberg’s theory of moral development. The study examined the foundations and criteria underlying the evaluation of moral behavior from the two perspectives and identified their similarities and differences. The research was fundamental in nature and employed a descriptive-analytical and comparative design, using library-based sources and documentary research methods. Data were collected through an examination of Qur’anic verses, relevant commentaries, and authoritative sources on Kohlberg’s theory of moral development, and were analyzed using qualitative content analysis. The findings indicated that, in the Holy Qur’an, moral action is not limited to observable behavior or adherence to social rules; rather, intention, faith, piety, awareness, and free choice also play fundamental roles in the moral evaluation of an action. In Kohlberg’s theory, moral development is a gradual process through which individuals move from judgments based on the consequences of behavior and the approval of others toward higher levels of moral reasoning and principles of justice. A comparison of the two perspectives revealed that both emphasize awareness, choice, and moral development; however, the Qur’an, in addition to cognitive and social dimensions, places particular emphasis on faith-based, spiritual, and God-oriented dimensions, including seeking divine approval. The findings suggest that the concept of moral action in the Holy Qur’an is broader than that proposed in Kohlberg’s theory, as it considers not only cognitive development and justice but also intention, faith, piety, and an individual’s orientation toward God as influential in determining the moral value of an action. Accordingly, explaining moral action from the Qur’anic perspective requires simultaneous consideration of the cognitive, motivational, behavioral, and spiritual dimensions of human beings, thereby providing a more comprehensive and multilayered account of moral action.