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William Montgomery Watt says that Imam Abu Hamid al-Ghazali is regarded as the greatest Muslim after Muhammad, for both Muslims and westerns. Despite this, some of his works did not get the importance they deserve and one of them is the book called Cevâhirü’l-Qurʾân ve Düreruhu (The Substances and Pearls of The Quran). In this work, he evaluates the Quran in terms of heart. Therefore, the work is not only Quran commentary but also Sufism. Ghazali frequently uses the symbolism method in this work. Accordingly, the Quran reveals itself differently to a person who contemplates Allah. All knowledge is for Allah’s Essence (dhāt) and His attributes. On the other hand, the knowledge about God’s Essence and His attributes is only for them, not for other knowledge. Therefore, the divine knowledge, mârifetullah, is the highest heaven, even this paradise is superior to the paradise of the hereafter. Not all verses of the Quran are of the same importance. The verses and suras directly related to God’s Essence and His attributes are therefore more virtuous than many verses and chapters, because all knowledge exists for God’s Essence and His attributes. Knowledge is meant by substance and action is meant by pearl. Knowledge and action cannot be separated.