One of the topics that has been and is still to be of great interest to researchers in understanding the religious texts-especially the Qur'anic texts-is the relationship between word and meaning. Starting from solving the problem of using the Qur'anic words in tangible and material meanings to describe Almighty God, and in explaining matters related to what is beyond perception and materiality, several scholars have said that words have been put for the essences of meanings. This means that words have not been assigned for the meanings with their specific characteristics, nor for their examples with the restrictions it includes, but rather for the nature of the meaning and its essence taking effect in all its examples, whether material or immaterial. This provides a more realistic understanding of many Qur'anic terms that have been commonly used in material and tangible meanings arising from people's culture, which does not align with the Quran's description of itself as a clear statement, light, and clarification for everything. The study, through a descriptive-analytical approach, attempts to answer this question: What is the reality of this theory, and what is its importance, foundations, and evidence of its effectiveness and validity? By shedding light on details related to the main idea of this theory and explaining its role, importance, and position in understanding the Quranic terms in a way that allows us to interpret the Qur'an correctly, and showing its viability in resolving the dilemmas that hinder understanding and interpreting the Qur'anic text, as well as clarifying the foundations and principles on which this theory has been based. After that, the study gives evidences that strengthen its credibility, such as some verses from the Holy Quran and some Prophetic traditions, through some linguistic relations, and philosophical, mystical, linguistic and fundamental look to language.