A Critical Survey of the Commentators’ Views about the 120th Verse of Surah al-An’ām (an Analysis of the Outwardness and Inwardness of Ithm)

most commonly used terms is “Ithm”. In the 120th verse of Surah al-An’ām saying “forsake the outwardness of sin and the inwardness thereof”, the esoteric and exoteric aspect of “Ithm” is acknowledged.  The commentators have rarely paid attention to this meaning in their interpretations of this holy verse and so distanced from its concept because they mostly have interpreted that as the open and secret sins. In the present study, we aim to explain the exoteric and esoteric concept of sin that often has been neglected while it is very necessary for reaching the purpose of the verse. To this aim, a descriptive-analytical method was used with reference to the exegeses in order to critically analyze the ideas of commentators in their interpretation of the outwardness and inwardness of Ithm referencing to the in-text and out-text citations as well as exegetical, literary, ethical, and mystical resources. The results of the study showed that the outwardness of sin implies its apparent form that is conducted by parts of the body while its inward form is the idea of guilt in the heart penetrating into human soul. As a result, the above-mentioned verse focuses on two aspects of sin, not its classification into open and secret often seen in the exegeses.