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 about this art. This interest continues to this day. Therefore, this article aims to provide a brief and useful summary of Imam Ibn Jarir al-Tabari’s “fundamentals of interpretation and its rules,” in his interpretation and features of his approach through Surat al-Baqarah, with the aim of stating his views in this field. The article began with a brief translation from Sheikh and scholar Imam Ibn Jarir al-Tabari, then by defining 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.