In religious doctrine, there are two sources for gaining knowledge and guidance of truth. The first is revelation and the second is intellect. And many humans have not maximized the use of their intellect with useful things, whereas with intellect humans can achieve perfection in all fields. Because the position of intellect in Islam is very honorable. According to al-Ghazali in the book Ihyā 'Ulūmuddīn, that intellect is the mouth of knowledge, where all knowledge is published. Achieving perfection is the main goal, because, in the modern era, many humans have been dominated by materialism and rationalism which often ignore the spiritual dimension. Meanwhile, spirituality is the key to achieving perfection with intellectual balance. This research aims to find out the concept of intellect according to al-Ghazali's view, besides that it can also be known the role of intellect and its potential towards perfection. This research is library research with a qualitative approach with the research subject of al-Ghazali's works and journals that conclude about the concept of intellect and its role and potential towards perfection. The results of this study indicate that intellect is divided into two parts, practical and theoretical. Intellect has the potential to bring humans to perfection by holding fast to spiritual and intellectual values. Based on the study's results, the researcher proposes several suggestions to future researchers to look for more discussion of intellect in the views of Muslim or Western philosophers to know the role of intellect in depth, because intellect has a role and potential in human survival.