Despite abundant discussions concerning the interpretation of the disconnected letters (al-ḥurūf al-muqaṭṭa‘a), there are still controversies in this respect. Although it is hardly possible to present a new viewpoint, some new elucidations may be brought up. According to the writer of the present article, none of the viewpoints put forward by the interpreters can independently clarify these letters; synthetically, however, they may work out. Following a critical review of the interpreters, a new analysis of the synthetic theory in interpretation of the disconnected letters is given.
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