The purpose of all heavenly religions is guiding the mankind and the succession of Divine prophets and guardians have all been seeking human prosperity. The process of guidance in the holy religion of Islam has never stopped moving forward and Mahdism is the continuation of the process of prophecy and imamate in the path of guiding human beings. The doctrine of Mahdism is subject to a set of philosophical foundations among which are theological components; that is the teachings which investigate the Divine nature, attributes and actions. Examining the above-mentioned foundations in the field of Mahdism leads to the strengthening of this religious teaching and as the result, to its extra influence on the practical life of human beings. The present paper endeavors to extract and explain the Divine foundations of Mahdism in the view of the contemporary philosopher, Ayatollah Safi Golpayegani, using the library method with a descriptive-analytic approach. The findings of the examinations demonstrate that in the intellectual system of Ayatollah Safi Golpayegani, the most important theological foundations are: levels of monotheism, including unity of Divine Essence, unity of Divine Actions, unity of Divine Attributes (including ownership, power, justice, Divine lordship, will and wisdom) God’s absolute perfection, destiny and providence in the universe, the unity in the system  of the universe, and the perfect human as the destination of Divine creation. It can be said that all the mentioned foundations refer to one thing, i.e., monotheism, which itself can be introduced as the main axis of the thought of Mahdism and awaiting.