In this research, the allegorical verses have been studied from the viewpoint of Allameh Tabataba‟i. At first, by extracting his ideas that is basically mentioned in the verse 7 of Ale-Imran surah, his criterion about these verses was find out and understood that the allegorical verses are those which have more than one meaning, and by referring to decisive verses, their correct and firm meaning will be revealed by the commentator, such as the verses of supernatural that are out of human perceptions and human has material ideas about them. Allameh Tabataba‟i, considers abolished verses as a part of allegorical verses, besides one can divide other allegorical verses into two groups as God attributes and deeds verses and the unseen world and the Resurrection verses. In this research just the unseen world and the Resurrection verses have been studied. Allameh says that the way of eliminating allegory in allegorical verses is by referring to decisive verses but it should be mentioned that in the measure verses and the guarded tablet verses, he has used only some narratives to eliminate allegory and in the verses related to the shin, the basis for removing allegory is the people actions during hardship times and as these kinds of verses are among allegorical ones, and as Allameh hasn‟t referred to any decisive verses to remove allegory in them, so it is contrary to his principles.