The Second Step of the Revolution Statement, serving as the Islamic Republic’s roadmap for the coming decades, is fundamentally rooted in theological thought and faith-based conviction. This research aims to precisely analyze the role of theology in the conceptual structure and discourse of this statement, employing a descriptive-analytical method combined with qualitative content analysis. Key findings indicate that concepts such as faith (Iman), reliance on God (Tawakkul), hope, justice, spirituality, and anticipation (Intizar) form the theological framework of the statement, clarifying the civilization-building axis of the Revolution. Theology in this text is not merely a moral tool, but functions as the theoretical foundation of revolutionary identity and the driving force for social transformation. The findings strongly emphasize that monotheistic theology provides the necessary ground for connecting the younger generation with the aspiration of the Islamic New Civilization, playing a key role in giving meaning and dynamism to the revolutionary discourse. Consequently, theology in the Second Step Statement is considered not a peripheral element, but the core and identity-shaping axis of the Islamic Revolution’s discourse.