How is it that the polytheists did not deny the disjointed letters, incomprehensible to humans, despite their eagerness to refute the Qur’an? And why did none of them say: "You have brought us incomprehensible letters, O Muhammad"? And how did Umar ibn Al-Khattab (may Allah be pleased with him) embrace Islam upon hearing "Ta-Ha," which is one of the disjointed letters known only to Allah?

The exegetes differed in their interpretation of the opening letters (fawātih) of the surahs. The most preponderant view is that they are among the manifestations of the Qur'an's inimitability, and that Allah alone possesses knowledge of their intended meaning. The exegetes did not mention any objection from the disbelievers regarding them, which indicates their submission to the Qur'an's inimitability. Their leaders bore witness to its eloquence, among them Al-Walid ibn Al-Mughirah, who said about the Qur'an: "By Allah, verily his words possess sweetness, and verily they possess grace. Verily its upper part is fruitful, and its lower part is abundant. Verily it rises high, and nothing rises above it. Verily it shatters what is beneath it." Then he said that it was magic that affects, whereupon the verse was revealed: "Leave Me and him whom I created alone."