Martin Luther acknowledged that Aesop’s fable was secondly important after the Bible in terms of moral value. Martin Luther first used the Aesop’s fable in his sermon during 1514-1517 before the Reformation day on Oct 31. 1517. It was six months for Luther to use Aesop’s fables mainly in Coburg Castle during 1530. Luther had adapted the fable more than 13 pieces directly. In addition, he used Aesop’s fables frequently in preaching and letters, including Table Talk. The last Aesop’s fable were written in 1546, just before his death. For this study of Luther’s Aesop’s fables, the Coburg Collection, a collection of letters in 1530, is an important for the first step. This study examines the relationship between Luther and Aesop’ fable, focusing on the Coburg collection and its pre and post writings. Luther criticized the wealth as he personalized their negative attributes as animal-like at first. However, since the Coburg, Luther used this fable for education and sermons, as well as politically controversial tools. Luther said that “earthly lives are similar to the animal world as Aesop’s Fables.” The human world is not different from the world of animals. Lastly Luther tried to explore the function of the ‘law’ as he compared it with the ‘law’ by Aesop’s Fables.