The response of the mufassir towards some muqatha'ah letters is just silence it without any attempt at interpretation. Meanwhile, Maulana Muhammad Ali is a twentieth century mufasir who interpreted the letters muqatha'ah by using several poems and sya'ir as references, but also had a view of his own. Therefore, it is interesting to trace Maulana Muhammad Ali's interpretation of the letters muqatha'ah / as well as the Ahmadiyah ideology inherent in Maulana Ali. The type of this research is a research library that examines written polemic about muqatha'ah letters. This study uses an interpretive approach that describes Maulana Muhammad Ali's interpretation of the muqatha'ah letters in his book. Also shows the dynamics of the meaning of the muqatha'ah letters from various tafsir books. The meaning of الم is defined as "I, Allah, Who Knows All". ا I, ل Allah, and م who is all-knowing. This interpretation is one of Maulana Muhammad Ali's interpretations of the Muqatha'ah letters.
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