This research addresses the relationship between language and religion as a profound intellectual and cognitive issue that has been raised in philosophy and theology since ancient times, and has particularly emerged in the analysis of sacred texts. With the escalation of the cognitive debate between science and religion in the Western context, the influence of this dispute extended to Islamic thought and left a clear impact on the study of the Quranic language, as an archetypal for religious discourse. This article revolves around a central cognitive question pertaining to the essence of religious discourse in general and Quranic discourse in particular: Does Quranic language possess a cognitive semantic structure that reveals and expresses reality objectively, or is it purely expressive symbolic language devoid of direct cognitive content? The research follows a critical analytical methodology in studying the approaches that addressed the nature of meaning in religious discourse, particularly the non-semantic theory adopted by logical positivism as opposed to semantic theories. It concludes that Quranic language constitutes a comprehensive cognitive reality system that combines reason and innate disposition (fitrah), characterized by comprehensiveness, immortality, semantic multiplicity, and its profound harmony with the nature of the rational, accountable (mukallaf) human being. Furthermore, the actual practice of the Prophet and his Household (peace be upon them) represents the realistic extension of Quranic language and the embodiment of its living meanings. Based on this, the research presents "The Semantic Theory of Quranic Language" as a comprehensive cognitive framework for understanding Quranic discourse and establishing its realistic significance, in contrast to approaches that deny the objective meaning of religious language.