dimensions, it can be said that two basic opposing views can be seen on this issue: one is the opinion of those who believe that humans, due to their high cognitive ability and capacity, are capable of recognizing the divine names and attributes and their lofty meanings, and on the other hand, some believe that humans do not have the power to understand the divine essence and attributes and it is necessary to leave their understanding to His people. Allamah Tabataba'i, the author of Tafsir al-Mizan, is one of the defenders of the first theory, and Rashid Reza, the author of Tafsir al-Manar, is one of the followers of the second group; This article, using the method of content analysis and data collection in a library manner and a descriptive, explanatory and comparative approach, first extracted the foundations and principles of the two commentators on the issue by stating the main statements and then analyzed the interpretative perspectives of the two commentators. Rashid Reza, relying on the foundations of the Salafis and opposing interpretationism and relying on the appearances of the Quran, denying the permissible existence in the Quran and saying that God shares with people in attributes and the spiritual differences of attributes, believes in the impossibility of knowing the divine names and attributes, and Allama Tabataba'i, believing in the school of Ahl al-Bayt (AS) and Shiite principles, believes in the possibility of knowing the divine na