Since the Qur’ān is the last divine message sent to mankind, it has a wide content that will bring those who are subordinated to it (self) to happiness in the world and in the hereafter from the day that the process of sending of revelation had been completed to the day of judgment. For, in terms of both the word and the meaning, the fact that the Qur’ān is the word belonging to Allah who knows all things whether they are in the past or future, hid den or obvious and has infinite knowledge is the clearest proof of this claim. The Qur’ān has a strong expression that will convey this content to its interlocutors in terms of language and wording. The science of tafsir, which examines the Qur’anic words in terms of the signification of meaning, aims to present this rich content that corresponds to the desire of Allah throughout the history. However, it will not be right to evaluate every information that had been declared with regard to the verses in tafsir literature within the desire of Allah. Indeed, some of these information has the aim to explain the meaning of the verse, while some of them consist of being detailed of the intention in the mind of the interlocutor from benefiting different examples of the sciences. In this context, the determinations and evaluations regarding the relationship between the meanings of the Qur’ānic words and the divinely aim will determine the function of the exegesis. Recently, especially with his works in Arabic language, tafsir and fiqh (Islamic jurisprudence) Muhammed al-Tāhir Ibn Āshūr (d. 1973), in the rich context of the purpose and function of tafsir in the introduction of voluminous commentary al-Tahrīr wa al-Tanwīr makes important determinations about the possibilities and limits of the expansion of meaning. In this article, these determinations and evaluations which Ibn Āshūr puts forward on the subject and which can be presented as a suggestion for the search for methodology in exegesis will be analyzed.