Ibn Sînâ is known as a rational philosopher who is often confronted with theologians who consider his views contrary to the principles of religion (nas}s}). This paper reveals that Mashâiyyah philosophy built by Ibn Sînâ still relies on Islam and even make the verses of the Qur'an as a construct of ideas. In this paper, the author also tries to reveal epistemological ta’wîl employed by Ibn Sînâ in interpreting verse 35 of surah al-Nûr, which is generally understood sufistically, but in his view it might be understood differently. This proves that Ibn Sînâ hold on to nas}s}. What distinguishes him with most theologians or sufis is the understanding of nas}s}. Although it is apparent that Ibn Sînâ's epistemological outlook seemed to justify the Unity of Subject-Object theory as later Mulla S{adrâ was proposed, there was a fundamental difference between the two. The epistemological ta’wîl is a new reading of the philosophical style in Qur’anic exegesis on the one hand, which is different from the rationalization of tafsîr or the epistemology of tafsîr in the other one.