The science of interpretation and its rules is considered one of the most important sciences that regulate the process of interpreting the Book of God Almighty, as it can guide interpreters and prevent interpretation in personal ways without adhering to the correct approach. Our predecessors made tremendous efforts in establishing this science, and after them scholars made strenuous efforts by writing many books and works about this field. This interest continues to this day. Therefore, this article aims to provide a brief and useful summary of Imam al-Tabari’s “fundamentals of interpretation and its rules” in his interpretation of Surat al-Baqarah, with the aim of explaining his sayings and approach in this field. The article began by presenting a brief translation of Sheikh Al-Imam Al-Tabari, then we defined the principles and rules of interpretation, in order to facilitate understanding of the topic. After that, we reviewed some verses from Surat Al-Baqarah and studied them, explaining his approach, as will follow.