Various intelligence theories have been put forward in the West, including the most popular is the Multiple Intelligences (MI) proposed by Gardner (1983). MI theory includes eight constructs, i.e. verbal-linguistic intelligence (VL), logical-mathematical intelligence (LM), visual-spatial intelligence (VS), bodily-kinesthetic intelligence (BK), musical intelligence (MZ), interpersonal intelligence (IE), intrapersonal intelligence (IA) and naturalist intelligence (NR). Spiritual intelligence (SI) is the ninth intelligence introduced by Gardner (1999). This concept paper aims to compare the theory of MI by the West with Islamicperspectives in the context of spiritual intelligence. Researchers feel called upon to discuss this issue as the construction of the MI is still being debated among Western scholars. It was also has been widely discussed among Islamic scholars. In the Islamic perspective, the MI constructions are based on the Quran and the As-Sunnah which consists of seven domains, namely, the soul (al-ruh), qalbu (al-qalb), heart (al-nafs), intellect (al-’aql)), faith, practice and morals. Discussions of spiritual intelligence constructs which are one of the constructs in MI theory, are needed to gain a deeper understanding. The discussion must be emphasizing on how the implementation of MI theory for teaching and learning processes can achieve its objectives. In addition, the comparative analysis of spiritual intelligence between Western and Islamic concepts will highlight the convergence of interesting ideas in MI theory to enhance spiritual intelligencelooks more contextualized with the predominantly Muslim Malaysian community.