"Kalila and Dimna," which is considered as one of the classic works of the Eastern literature, is a political morality and advice book that is still in effect thanks to the knowledge of wisdom it offers. The aim of this study is to examine this work according to the Western classifications of values (UNESCO, Rokeach, Schwartz, Spranger) since it sheds light on the present age with the wisdom knowledge it holds although it was penned centuries ago. The study was designed as qualitative research and data collection was done with the four value classifications above. During the analysis of the study data, percentage and frequency analyses were used under the content analysis. The results of the study indicate that "Kalila and Dimna" includes all the values contained in above-mentioned classifications originating from the Western civilization.