Linguistic studies, as an emerging field in Qur˓ānic discussions, significantly aid in the correct understanding of the words and phrases of the verses. Therefore, the necessity of addressing topics in this regard is evident to everyone. This paper, using a descriptive-analytical method and focusing on an etymological approach and the structuralist semantics of syntagmatic and paradigmatic relations, examines the phrase "Kalima Ṫayyiba" in verse 24 of Surah Ibrahim. The main objective of this research is to answer the question: What interpretation does the phrase "Kalima Ṫayyiba" find based on the mentioned approach? According to the research findings, two components of influence and expression of inner thoughts are the main elements of the meaning of "Kalima." In the meaning of the word "Ṫayyib," there is a kind of goodness and pleasantness. In other words, in the semantic system of the Qur˓ān, any speech or action carrying a message that has a kind of influence is considered a word. If the influence is desirable and positive, it is regarded as "Kalima Ṫayyiba," and if it leaves a negative impact, it is considered "Kalima Khabītha." Also, by examining the context of the verse and comparing it with the results obtained from the semantic method, "Kalima Ṫayyiba" can be considered as encompassing everything that is true, which is embodied in the word of monotheism. Consequently, revisiting the interpretation of "Kalima Ṫayyiba" with a structuralist and historical semantic method strengthens the views of the commentators of Tafsīr al-Mīzān and Tafsīr al-Tasnīm more effectively.