Ta’wīl is among the difficult expressions that the exegetes disagreed on its meaning. Their disagreements are mainly rooted in the use of this word in verse 7 of Sūrat Āl-i Imrān. A new viewpoints in this respect is the viewpoint of the great contemporary interpreter, ‘Allāma Tabātabā’ī, which sounds to be different from other viewpoints. In this research, the viewpoint of ‘Allāma Tabātabā’ī has been stated irrespective of the controversies and pointless discussions on the semantics of ta’wīl and its relation to tafsīr, and in conclusion the writer’s suggested pattern concerning the realm of ta’wīl and tafsīr is delineated.