Interpreting the kalimah ṭayyibah (good word) in Surah Ibrāhīm [14]: 24–26 requires an approach that connects the quality of values with the sustainability of benefits, utilizing the metaphor of a tree characterized by roots, growth, and fruit. This study aims to analyze the structure of the tree parable, examine the rootedness of values, analyze the sustainability of benefits, and compare the interpretations of various exegetes regarding the relationship between roots, growth, and fruit. The research employs a qualitative, library-based method utilizing a comparative exegesis (muqāran) approach. The Qur’an and representative exegetical works from various periods serve as primary sources, while relevant scholarly articles and academic literature serve as secondary sources. Data were collected through the search, selection, and documentation of sources, then analyzed comparatively by identifying themes, mapping metaphorical elements, and synthesizing similarities and differences in interpretation. The results indicate that the tree metaphor establishes a conceptual construct positioning firm roots as the foundation for the rootedness of values, growth as a process of strengthening and actualization, and the continuous production of fruit as an indicator of sustained benefits. A comparison of interpretations reveals a consensus in linking the kalimah ṭayyibah to tawḥīd (monotheism) and faith, alongside varying emphases on deeds, steadfastness, growth, and beneficial impact. Divergent interpretive orientations yield an understanding of Qur’anic values as a dynamic structure that takes root, grows, and generates sustainable benefits. These findings reinforce the development of amṡāl (parable) studies through structural and relational approaches within Qur’anic exegesis.