Carl Rogers' person-centered theory, as a humanistic school of psychotherapy, centers on the concepts of "self-actualization" and "the actualizing tendency," proposing specific ethical foundations for the therapeutic relationship and human valuation. This article employs an analytical-comparative method to examine and critique these foundations from the ethical viewpoint of Ayatollah Mesbah Yazdi, a prominent representative of Mulla Sadra's transcendent philosophy (al-hikmah al-muta‘āliyah) with an Islamic approach. The findings indicate that while Rogers' emphasis on client respect, unconditional empathy, and positive regard is also valued from an Islamic ethical perspective, the axiological foundations of his theory—particularly the ethical relativism stemming from the absolute authority of individual subjective experience, the organismic self-regulation, the absence of divine teleology for human beings, and the definition of the "self" as an autonomous entity inclined toward self-actualization apart from a relationship with God—are in fundamental conflict with Mesbah Yazdi's ethical framework. The latter is grounded in moral realism, the divine innate nature (fiṭrah) of humans, and the purposiveness of creation centered on servitude to God and spiritual proximity to Him. This critique not only reveals the philosophical shortcomings of Rogers' theory but also demonstrates the capacity of the Islamic ethical system to provide a more comprehensive framework for helping relationships—one that preserves human dignity while guiding individuals toward their true perfection.