This research aims to highlight the merit of the Imam Ibn Jarir al-Tabari - the author of the first interpretation of the entire Book of God marked with "Jami al-Bayan on the Interpretation of the Verses of the Qur'an", famous for al-Tabari's interpretation - and his leadership in the approach to interpretation, where he established for us a principle that represents the building block of the scientific approach in dealing with texts, which is the combination between naqli and aqli. To achieve its objectives, the research relies on the descriptive analytical method by reading his interpretation and the sayings of scholars to clarify its features and praise it. At the end of the research, some results are expected from it that this interpretation is actually the first complete book in the interpretation of the Noble Qur’an that combines naqli and aqli in an unparalleled ingenuity, and that it occupies the pinnacle of interpretation with the adage on the side, and on the other side it is considered the starting point and the cornerstone of the approach to interpretation by opinion.