"The first step in understanding the Qur’an is grasping the intentionality behind its expressive methods. The Noble Qur’an utilizes specific modes of expression (ranging from direct address to demonstrative reasoning, narrative elements, and the presentation of analogical parables) to engage the audience at every level of comprehension. The specific terms employed as signs (anāh) in the Qur’an not only play a significant role in uncovering semantic layers but sometimes, through the deconstruction of the concepts latent within them, reveal manifestations of dualistic oppositions in distinguishing truth from superstition.The linguistic signs in the Qur’anic phrase «عِجْلًا جَسَدًا لَّهُ خُوَارٌ» (‘ijlan jasadan lahu khuwār — ‘a body of a calf that has a lowing sound’) denote the opposition between phenomena (good and evil, absence and presence, the Word of Revelation and the false sound, materialism and belief in divine inspiration, monotheism (Tawhid) and incarnation/corporeality (Tajseem)). The present research, employing a descriptive methodology and analyzing the linguistic signs used in the verses narrating the deviation in the story of the Samiri, attempts to uncover the dualistic oppositions in explaining the path of guidance versus deviation from revealed teachings. The research findings indicate that the words (calf/idol), ‘jasad’ (body), ‘khuwār’ (lowing sound), and ‘Sāmirī’ (the Samiri) each symbolize a type of opposition at the level of perceiving the divine word, which reveals, on a behavioral-creedal level among the Children of Israel, ‘sensualism (Hiss-garāyi)’, ‘material incarnation of divinity’, ‘temporal duality’, ‘the opposition between sensory miracle and intellectual miracle’, and the ‘symbol of deceit and deviation.