One of the most challenging issues regarding Qur’anic oaths is some of their specific structures. Many Qur’anic oaths are used in the common way of swearing, but in some of them, the oath is expressed in the “lā uqsim” structure. There are many and varied opinions regarding this particular structure. Among them, categorizing opinions and paying attention to their conformity with the Qur'an is helpful and necessary in examining and criticizing the aforementioned views. In this study, in addition to logically classifying the existing opinions, we intend to use a descriptive-analytical method to criticize and examine the opinions and understand the meaning of this structure, taking into account evidence such as "continuous contexts", "the appearance of the word is the essence", "the semantic role of letters" and "the necessity of compatibility of existing theories with other verses, especially verse 76 of Al-Wāqiʻa Surah" and understand the verbal and thematic functions of the negative word "la" in this structure. From this, we understand that, according to the aforementioned criteria and the existing evidence, the meaning of "lā uqsim" is the negation of an oath due to the complete clarity of the matter and its lack of need for an oath, and this in itself adds to the emphatic load of this linguistic structure.