This research is within the scope of rhetorical (balaghah) study. The study of Taqdim wa Takhir is considered to be a prominent topic in rhetorical study which is within the area of Ilmu Ma’ani. This study explores the relationship among the speakers, interlocutors and speakers’ condition. Within ilmu ma’ani, taqdim and takhir play an important role in guiding the communication so that what is delivered by the speaker and what is perceived by the interlocutors is understood by both parties. Therefore, no ambiguity would be created. Abdul Qahir Al-Jurjani in Dalail I’jaz mentioned that a sentence which begins with a verb is different from that with a noun. In addition, Al-Sakkaki in his book, Miftah Ulum mentioned that the rules and regulation of taqdim and takhir are in accordance with speaker’s intention and the contexts of the language use. This is important to prevent ambiguity in understanding meaning of the speech.