One of the most important issues regarding the Islamic government is the government decree of the Islamic ruler; Because it is considered as a way for exercising guardianship in all aspects of Islamic society. One of the important issues in the scope of Islamic ruler`s exercising guardianship is to explain the relationship between government decrees and the primary and secondary divine ones, which has a direct effect on the scope of the Islamic ruler`s authority. However, there are many differences among thinkers in this regard. In order to achieve a correct explanation of this relationship with a descriptive-analytical method, this study has examined the nature of government decree from the perspective of jurisprudence and concluded that government decree is essentially counterpart of divine decrees and includes all primary decrees, secondary decrees and those out of the two at first and then, analyzing the orders of Imam Khomeini (ra) in this regard, it is concluded that he has carefully considered the rulings of the government from two perspectives: 1. The nature of the government decree, 2. Government decree as the subject of the first divine decree.