This paper, aims to show the guidance of homophone according to Ibn Attiah AlAndalusi (Died in 541 A. H) in his interpretation of "Al-Muharer Al-Wajeez Fi Tafseer AlKitab Al-Aziz" of Surah An-Noor. The paper tackled two issues for homophone: Preceding and Delaying as well as the Difference of Qur'anic Systems. Thus, the Qur'anic witnesses that Ibn Attiah had directed, were being collected and compared with the said of the other interpreters' directions, and the researcher has followed the descriptive analytical and further tries through this to stop at what this way has privileged with, to present those holy verses of homophone.