Disagreement over the precise nature of the relationship between Tafsīr (exegesis), Ta'wīl (allegorical or esoteric interpretation), and Baṭn (inward meaning) constitutes one of the most pivotal issues in the field of Qur'anic sciences. A significant portion of this disagreement—beyond divergences in hermeneutical presuppositions—arises from the conflation of Qur'anic usages, the historical evolution of these terms, and their distinct methodological functions. The present study undertakes a critical reassessment of the interrelation among these three concepts and offers an analytical examination of contemporary perspectives, utilizing a descriptive-analytical methodology with a comparative approach. The aforementioned concepts are analyzed on the basis of Qur'anic textual evidence, prophetic traditions (aḥādīth), and classical exegetical literature, while the viewpoints of commentators ranging from the classical era to the present are systematically evaluated. The findings indicate that positions grounded either in complete synonymy or in absolute differentiation account for only partial aspects of the evidence and fall short of comprehensive explanatory adequacy. The theoretical contribution of this research lies in proposing a tripartite analytical model that distinguishes among Qur'anic usage, terminological transformation, and methodological function. On this basis, the three concepts are neither synonymous nor entirely discrete; rather, they represent hierarchically ordered (longitudinal) strata in the process of Qur'anic understanding. This model elucidates the underlying causes of interpretive divergence and provides a coherent framework for the analysis of Ta'wīl, esoteric layers (buṭūn), and the methodology of exegesis.