This article aims to analyze the theoretical conception of the science of amtsāl in the Qur'ān, then its relevance and contribution to the implementation of the contents of the Qur'ān. This study is necessary because the Qur'ān has a strategic position in the movement of the life activities of Muslims. In addition, the Qur'ān is not only valuable reading but also guidance for humans in the aspects of worship, faith, and morals. One of the methods that can be used to understand the verses of the Qur'ān properly, correctly, and comprehensively, one of which is through the sciences of amtsāl Qur'ān, because in the Qur'ān there are verses matsāl. This study uses a qualitative method with a library approach. This research found that several things, including: First, the term amtsāl of the holy Qur'ān is a parable or expression with a beautiful style set by Allah SWT. through the holy Qur'ān in the form of a short, clear, and concise expression to serve as a good role model in order to increase faith in Allah SWT. Second, there are four kinds of amtsāl, namely amtsāl qissah, amtsāl lil hal, amtsāl al-wasfi and amtsāl al-i'tibar. While in understanding amtsāl there are three, namely amtsāl musarrahah, amtsāl kaminah, and amtsāl mursalah. Third, the term amtsāl of the holy Qur'ān shows several benefits to facilitate its use, namely showing something that is ma'qul into a concrete form, so that it can be felt or easily understood by humans, revealing essences and suggesting something that is not appearing as if it becomes visible, or making the unseen as if it can be witnessed immediately, also provides motivation for things that are liked. The results of the study show that the theoretical conception of the science of amtsāl Qur'ān has relevance in understanding the content of the verses of the Qur'ān in which there are verses of tamtsīl. This conclusion theoretically contributes to understanding the Qur'an properly and correctly while at the same time being able to ground the teachings that originate from the Qur'ān.