SUBJECT & OBJECTIVES: This research evaluates and critiques the philosophical foundations of Bourdieu’s theory of Cultural Capital through the lens of Allameh Tabataba'i. Therefore, the goal is to examine the fundamental concepts and their interrelationships. METHOD & FINDING: Conducting a documentary study of the development of Cultural Capital theory and its dimensions in Bourdieu’s works, the basic concepts are first explained concerning the term cultural capital and then evaluated from the perspective of Tabataba'i’s philosophical foundations. CONCLUSION: Prior research conducted in the West has shown that the concept of Cultural Capital has been revised in each period according to the societal conditions of the time and place. However, domestic research has often used the concept of Cultural Capital in a format similar to Bourdieu’s framework, without revision, and without taking into account local cultural foundations. The article argues that Cultural Capital represents the possession of human-divine capital, a concern that Bourdieu’s literature does not address but deserves critical attention. By considering Tabataba'i’s divine philosophical foundations including his theory of contingents, a reinterpretation of Bourdieu’s theory of Cultural Capital takes on a new and native character. By removing certain philosophical underpinnings of Bourdieu, this theory can present a novel manifestation about the stability of thought in the realm of culture.