In this article –first of all– in the frame of Ibn Arabi's Fusus al-Hikam, the problem of universals will be approached shortly. After that Masataka Takeshita's opinions about universals in the philosophy of Ibn Arabi will be evaluated; and his comparison about Ibn Sina's theory of universals and Abu Hashim's theory of states with Ibn Arabi's theory of universals will be debated shortly.