The quality of understanding of the Mutashābihāt (ambiguous/similar) verses is one of the important issues in the field of the studies of Islamic texts, especially the science of interpretation. The rules proposed for this important skill are different and have different efficiencies. One of the theories expressed in this issue is the theory called the “spirit of meaning.” Based on the descriptive-analytical method and focusing on this theory, this article tries to discuss the interpretation of themajī’ verses which are known as Mutashābihāt of the Qur’an. Findings show thatrelying on this theory leads us to a clear understanding of the meaning and purpose of these verses. It also shows thatmajī’ (coming) does not mean physical and material comings and goings, but it indicates to a comprehensive meaning, that is, the appearance and disappearance, absence and presence. This meaning is consistent with the apparent of other verses as well as the indisputable principles of Muslims’ beliefs in God Almighty. In addition, it does not require a meaning contrary to the external meaning of the verses. The result of this article isapplicablefor the issues concerning theological and interpretive studies, especially for understanding some Mutashābihāt verses such as ‘Arsh, Kursī, Qalam and 'Ityān,as it is used in the field of literary