In the Neoplatonic tradition and Islamic philosophy, the question of the hierarchy of being and the explanation of how multiplicity proceeds from unity holds a fundamental place. Plotinus, the founder of the Neoplatonic school, and Suhrawardi, the founder of Illuminationist philosophy, both sought to explain how multiplicity emanates from a single principle and, accordingly, presented a systematic account of the درجات of being. The main issue of the present study is a comparative examination of these two philosophers’ views on the hierarchy of being and the manner in which beings proceed from the supreme principle. The central research question is whether the causal relationship in Suhrawardi’s ontological system bears any resemblance to the theory of emanation in the system of Plotinus. What similarities and differences exist between the views of Plotinus and Suhrawardi regarding the hierarchy of being? Using an analytical-comparative method and through the study of the works of Plotinus and Suhrawardi, this research investigates the shared foundations and points of divergence between these two perspectives. The findings show that although both philosophers believe in a descending hierarchical order, there are fundamental differences between their views. In Plotinus’s thought, the descent of being is largely a natural necessity arising involuntarily from the superabundance of the One, whereas in Suhrawardi’s system, the levels of being are regarded as gradational degrees of the manifestation of Light. In conclusion, it can be said that Suhrawardi, while drawing on the general structure of the Plotinian system, reconstructs it through the concept of Light.