This study aims to stand on the concepts of the linguistic and eloquent dimensions in the choosing of a word from the Holy Quran and analyzing it. This word is al-qabul i.e. the acceptance. Holy Quran pays much attention to these great meanings through the valid interpretations. The researcher depends in his study on analyzing approach since its special characteristics. This approach reveals the intellectual, linguistic, and eloquent dimensions and shows the desired objectives which assist the researcher to penetrate deeply into understanding the precise meanings and secrets of Holy Quran. The researcher analyzed patterns of the utterances of al-qabul the acceptance wherever they were in the Holy Quran based on the importance of the topic that this utterance is referred. The most important results are that the word al-qabul is repeated in the Holy Quran to twenty one times, this number is in terms of the third root of the word ‘qabul’ that is (ق-ب-ل) and its derivations which is in the same meaning such as taqabbal. The meanings on al-qabul have been divided into three main parts which are: (qabul al-tawbah) acceptance of repentance, (qabul al-camal) acceptance of the deeds, (qabul al-shafacah) acceptance of the intercession, (al-cadl) justice and (al-fida’) sacrifice. Holy Quran paid much wonderful attention to the repentance and made acceptant conditions which are mentioned by the scholars: quit the guilt, regret to what have gone in terms of the bad doing, determine not to commit the bad deed again and if the guilt was related to the other people, their rights should be returned to them peacefully and safely.

Riwayat Israiliyyat mempunyai beberapa impak negatif yang boleh ditemui dalam kitab-kitab Tafsir al-Quran. Pelbagai usaha memurnikan dan membersihkan tafsiran-tafsiran ayat al-Quran dari fahaman yang tidak menepati kemurnian aqidah dan tata susila telah giat dijalankan sejak dahulu lagi. Lalu kajian ini dijalankan untuk mengetahui tahap pengetahuan dan pemahaman para pensyarah terhadap riwayat Israiliyyat yang tersebar, mengenal pasti sejauh mana tahap kesedaran para pensyarah akan bahaya dan kepentingan riwayat Israiliyyat tersebut, dan menilai bagaimana cara mereka menyampaikan riwayat Israiliyyat tersebut khususnya riwayat yang menjejas akidah. Metod kajian menggunakan kaedah kajian lapangan yang melibatkan responden seramai 101 pensyarah daripada lima institut pengajian tinggi awam dan swasta iaitu Univesiti Sains Islam Malaysia (USIM), Universiti Islam Antarabangsa Malaysia (UIAM), Universiti Kebangsaan Malaysia (UKM), Universiti Malaya (UM) dan Kolej Universiti Islam Antarabangsa Selangor (KUIS). Dapatan kajian menunjukkanbahawa kesedaran dikalangan pensyarah akan bahaya Israiliyyat dapat dikenal pasti, meskipun mereka mendapati ada beberapa kepentingan dalam sebahagian riwayat Israiliyyat yang disokong oleh syariat Islam.