Philosophy of language is one of the important topics in philosophical researches, and religious language is one of the important discussions in philosophy of religion. Various theories in religious language are divide into two categories: cognitive and non-cognitive theories. Having explored his works, one realizes that Allameh Tabatabaie’s theory in religious language can be regarded among the cognitive theories, specially his great qur’anic exegesis Al- Mizan, because he considered all of the religious propositions as depicting the reality. Based on these principles, he believed that the meanings of the divine names and attributes are like the meanings of the creatures? names, however with a proportionate difference. Of course, on another occasion he has tendency to hold the position of "proving without any simile", due to the limitations of reason in refuting restriction and fault in God and the possibility of gaining knowledge about God. However he doesn’t regard it as the requirement for negative theology, even he believes one must attribute these meanings to God, however, knowing that these meanings aren’t without fault. Among the prerequisites of his theory are the denial of anthropomorphism and the refusal of the non-cognitive theories.