The deep layers of the meaning (Batn) and interpretation (Ta'wil) of the verses of the Qur'an is one of the subjects that scholars and researchers of the Qur'an have been intersted to, and it has devoted to itself a large number of narrations under the relevant verses. Batn and Ta'wil of the Qur'an has led to the application of a large part of the narrations on the imams, their companions and enemies, which has caused criticism from some opponents. Ibn Taimiyyah (728 AD), as an influential scholar of the Salafism, one of the critics of the theory of Batn and Ta'wil, has rejected Shia interpretations in this regard. He considers a narration from the Prophet (PBUH) that implies the existence of the Zhahir (exterior meaning) and Batin (interior meaning) of the Qur'an to be a fabricated narration by the Shiites, which was not narrated by any reliable narrator in the hadith collections, but rather it is a Hadith Mursal (from unknown source). Thus, in order to answer this doubt, the present research has proved through the correct meaning of Batn and Ta'wil from the perspective of the verses and has analyzed the narrations indicating the batn and taweel of the Qur'an from the perspective of the hadiths.
Accordingly, in response to this doubt, the present study, in a descriptive-analytical method, has explained the correct concept of Batn and Ta'wil, proving their existance from the perspective of the verses, as well as analyzing the traditions of Batn and Ta'wil from the perspective of the Two Sects (Shiit and Sunni). The findings of the study indicate that the narrations in the books of the Two Sects (Fariqain) have proven the existence of deep layers for the verses of the Qur'an, the difference of attitude in explaining the nature of the Batn and Ta'wil has caused differences of views. In fact, the terms Zahir and Batin, as well as Tanzil and Tawil have their roots in the traditions that are expressed in the narrative texts of Fariqain and in the Shia traditions, was the focus of the Infallible Imams (AS) and expresses the eternality and comprehensiveness of the Qur'an. Many narrations about the interpretation of the Qur'an from Shias and Sunnis indicate that the Qur'an has an exterior and an interior meaning, the exterior of the Qur'an is understandable to anyone who is familiar with the Arabic language, and the interior of the Qur'an needs a deep understanding of its teachings, which has levels of understanding and different layers that require attention to the depth of knowledge and cannot be achieved by everyone, and a new meaning can be achieved according to each time.