Those arguing for immateriality of human spirit have used many verses of the Quran, most particularly 85 of Asra. Fakhr razi, enclosing it to other verses and regarding the word command to be immaterial world, can be known the first who relied on the verse and argued for immateriality of human soul and so did some commentators of mystical and philosophical tendency after him. The author of paper, noticing the commentaries of generation before him and using some lexical examples, has surveyed the argument. Allameh Tabatabaie, considering command as kingdom, has argued in a similar way and so has done some contemporary commentators. Yet, in the view of the paper, these arguments cannot be agreed with.