Some contemporary scholars of the Qur’an seeks to popularize the use of the theory of kulliyyāt al-tafsīr in understanding the Quranic text which is very complex. In fact, this theory of kulliyyāt al-tafsīr can rival the Izutsu’s semantic theory espoused by some contemporary Quranic scholars. Therefore, this article seeks to explain the concept of kulliyyāt al-tafsīr thoroughly and at the same time reveal its significance in the field of Qur’anic exegesis. Through the collection of data related to kulliyyāt al-tafsīr scattered in various books of tafsir and ʿulūm al-Quran, the study can conclude that kulliyyāt al-tafsīr is a general conclusion produced by the exegetes about words and styles contained in the Quran. The significance of this theory can be highlighted through the identification of the role played by kulliyyāt al-tafsīr in the field of exegesis.