The transliteration of Emrullah Efendi's "İlm-i Ahlāk" book and the analysis of the book in the context of Euthyphro dilemma

"Ilm-i Ahlāk" is the lecture notes prepared by Emrullah Efendi (1858-1914) for moral philosophy from 'hikmet-i nazariye' lectures to be instruct at Dārulfunūn-ı Şāhāne. This book revealed Emrullah Efendi's philosophical side who is a versatile person, discusses matters are related to theoretical and practical morality. The problem of the source of morality which is considered under the theoretical morality matters is also among these matters. In the scope of this thesis, it was tried that to analyse the problem of the source of morality in the context of "Euthyphro Dilemma". The problem of the source of morality is related to philosophy of religion in terms of addressing the relationship between God and morality as much as related to moral philosophy. The discussions on the problem in this context, collect under the heading of Euthyphro Dilemma. An aspect of Dilemma in question 'grounding the source of morality on God's will' is called "divine command theory"; and another aspect 'grounding the source of morality on a principle out of God's will' is called "natural law theory". By the analysis of Ilmi Ahlāk whose transliteration is presented in the scope of this work, it is concluded that Emrullah Efendi approved a theological theory of natural law related to the source of morality. Indeed according to thinker, the source of moral principles and norms is reason and it is explored by reason without intervention of any force. Otherwise, he claimed that it is God who gave this ability to reason and who created man in accordance with a nature that good and evil are determined it in. From this point of view, it has been understood that althought the thinker did not directly ascribe the source of morality to God's will, he pointed to the human nature created by God. Keywords: Emrullah Efendi, Ilm-i Ahlāk, the Source of Moral.