In general, every woman exposed legs as a form of a symbol (sign) to be appreciated, adored, and center of attention of men. Surah an-Naml [27]: 44 also mentions the story of bared legs of a woman. Does An-Naml verse 44 have the same sign as the circumstances in general? This paper discusses the meaning of wa ka shafat 'an saqaiha, especially Surah An-Naml [27]:44 with a discussion about the meaning of bared legs of Queen Balqis. The use of Roland Barthes' semiotic theory can be carried out through two stages in the semiotic approach. The first stage is an ordinary linguistic system or denotative meaning and the second stage is a mythological system or connotative meaning. The method used in this study is qualitative with a descriptive analysis approach that uses library research data taken from books, journals, and articles related to the theme. This study found the following results: first, the linguistic system in the word wa ka shafat 'an saqaiha is not only interpreted as bared legs but it is also transcribed as an expression of Queen Balqis' belief in the water pool. Second, the mythological system in the word wa ka shafat 'an saqaiha is that Queen Balqis had a perception failure which showed her inaccuracy and lack of selectiveness in accepting the psychomotor test from Prophet Sulaiman, when she saw a palace floor made of glass, yet Queen Balqis saw it as a large pool of water. Furthermore, Prophet Sulaiman clarified the misperception of Queen Balqis that she believed Sulaiman is not just a king but a Prophet, the messenger of God. This study concludes that: first, Queen Balqis's attitude regarding her bared legs is not to attract or gain appreciation from the opposite sex but as a form of test failure given by Prophet Sulaiman, which made her in awe of Prophet Sulaiman's power and oneness of God. Second, the Queen Balqis incident implies the Prophet Sulaiman's da'wah with intelligence.