Tafsir was initially compiled along with the science of Hadith in the early phase of Islamic history and later separated as a distinct field. Afterwards, Islamic scholars wrote purposely on the repeated words that have multiple connotations, to clarify the literal association of the Quranic wording under the so-called "Al-Wujuh wal-Nadair", "Al-Ashbah wal-Nada'ir or "The same wording but different meanings". Linguistics, however, criticized such works for treating the repeated terms as homonyms. This paper tends to identify the basis upon which al-Wujuh wal-Nada'ir books compiled, and led the writers to refer to various meanings for a single word. The data collected through library research by tracing the related literature, and deductive approach was employed for analysis. The paper concluded that the compilation of al-Wujuh wal-Nada'ir was based upon tafsir and ta'awil, not homonymy. Therefore, Wujuh can be regarded as any other interpretive narrations.