This study aimed to explore the morphological issues that were stated in Surah Al-Baqarah and elaborately discussed by Ibn Ashur in his book, Al-Tahrir wa Al-Tanweer. In this study, the research problem has arisen fقom the coexistence and overlap of the Arabic Language degrees in some Tafsir books. The Al-Tahrir wa Al-Tanweer has extensively researched the various aspects of the Islamic sciences such as Fiqh, Sharia and Al-Balagha (The science of Arabic rhetoric and eloquence) in addition to the different components the Arabic Language sciences. The researcher however found that far too little attention has been paid to the morphological aspects compared to syntax and rhetoric (Balagha). Furthermore, it has been noticed that several morphological differences in Qiraat (recitations) have a great impact on the general meaning and implications of the Aya, these differences might be related to the varieties of the Arabic Language scholars as well as the Madaheb of Fiqh (schools of thought). Ibn Ashur has shown a considerable interest in some of the morphological issues that appear in Surah Al-Baqarah, such as, derivations, root words and plural formation in addition to some morphological differences in several Qirats. This study sought to review and analyse Ibn ِِAshur's thoughts in terms of morphology in an attempt to show its scientific and linguistic importance. Moreover, the study aimed to figure out Ibn Ashur and other morphology scholars' perceptions. In order to do so, the researcher adopted the descriptive analytical approach for the current study. The most obvious finding to emerge from this study is the distinction between Ibn Ashur and previous morphology scholars regarding several linguistic attitudes in addition to his ideas in dealing with Qirats that tend to be morphologically different in order to unify the general meaning and implications of some of the Holy Quran Ayats. The researcher seeks to add a new research to the Arabic Language collection in general and morphology in particular, that appreciate one the Islamic world scholars' attempt to interpret the Holy Quran and to provide an opportunity to extend the research areas in this filed based on an accurate and proper scientific approach of explanation, clarification and interpretation to get the benefit.