The reality TV star offered $US15,000 ($A24,000) for the book - which was owned by her late father Robert Kardashian until he gave it to Simpson following his arrest on suspicion of murdering his ex-wife Nicole Brown Simpson and her friend Ronald Goldman.
But Kardashian's offer was rejected by the late football star's estate and now it has been sold off for a winning bid of $US65,800 ($A105,000) plus buyer's fees.
Malcolm LaVergne, the special administrator of Simpson's estate, told TMZ he doesn't know the identity of the buyer but the hefty price tag shows Simpson's "legacy endures".
The Bible carries an inscription dated June 18 1994 - the day after Simpson's arrest.
Robert Kardashian's note reads: "O.J., this book will help. God loves and he will speak to you with his words. Read this book every day. God has a definite plan for your life. You are his child and he will use you again. I love you and God loves you."
Robert Kardashian, who was 59 when he died of oesophageal cancer in 2003, was a close friend of Simpson's and served on his defence team during the 1995 trial which ended with his acquittal on two charges of first-degree murder.
The book was sold via Goldin Auctions and was part of sale of Simpson's belongings which included a framed picture of him with former US President Bill Clinton - which sold for more than $US18,000 ($A28,800) - and a replica of O.J.'s 1968 Heisman Trophy, which went for $US42,700 ($A68,300).
The sale raised more than $US300,000 ($A480,250), according to TMZ.
LaVergne previously admitted he didn't accept Kim Kardashian's offer for the Bible because it was too low.
He told PEOPLE: " The amount is why I had no choice, because why would I spend $15,000 of estate money – why would I spend $15,000 in lawyer's fees – to sell it to Kim for $15,000?
"That's a zero-sum game. That's a bad business model. If Kim had offered $150,000 for it, we would've been in court getting this approved outside of the auction."
He said: "She may even get it cheaper than the 15 grand (if she takes part in the auction), so who knows."
12°C