Abstract: Dhalik al-Kitab and other similar phrases at the beginning of some Quranic Suras have long been debated by Muslim commentators as to what these demonstrative pronouns refer to. In this study, through comparing the introductory verses of the Suras containing the pronouns it will be demonstrated that these pronouns do not refer to the Qur’anic corpus or the content of the related Sura but rather to the divine knowledge and Lawh Mahfuz which functions as the source of revelation. It seems that the skeptical reactions of the polytheist audience dismissing the Prophet’s recitations as satanic inspirations, poetry or "soothsaying" triggered the revelation of these verses.