In this article, the anthropological and epistemological foundations of the secrets of prayer from the perspective of Imam Khomeini are explored, with a focus on his two key works: Adab al-Salah and, Sirr al-Salah. One of the innovations in Adab al-Salah is the idea that the spiritual elevation of prayer is contingent upon anthropological and epistemological principles. The significance of this issue is such that, without achieving a precise understanding of oneself and one’s own knowledge, there is no way to reform and elevate the spiritual level of prayer. This article demonstrates that in Adab al-Salah, the study of prayer progresses in tandem with anthropology and epistemology. The article reaches two important conclusions: First conclusion: Prayer, like humanity, is composed of both external and internal dimensions. The perfection of prayer depends on transcending its external layer and reaching its deeper, internal essence. Second conclusion: In prayer, in addition to the use of language, we can also employ the cognitive faculties of the intellect or the heart in two states of "Magam Anna" and "Magam Kanna" thus experiencing four types of prayer: linguistic, intellectual, spiritual, and visionary. The heart is the focal point of epistemological discussions on prayer.