Verse 40 of At-Tawbah is about the beginning of the migration of the Holy Prophet (PBUH) and his help and approval from God. This verse is one of the most important verses that some commentators have considered as the reason for the superiority of the person accompanying the Prophet (PBUH) over the other companions. The aim of the present study is to examine the principles, purpose and method of reasoning of Imam Khamenei and Rashid Reza in the interpretation of verse 40 of Surah At-Tawbah. This study has examined the views of the two commentators using a descriptive-analytical method. The findings of this study show that according to the principles, purposes and methods of the two commentators, the inferences and interpretations are different. Rashid Reza, relying on the narrations and views of Fakhr-Razi and Alusi, has considered the expressions: “Thani At-Tawba” and “Sahib” as well as the descent of divine tranquility and the loving address of the Prophet (PBUH) with “La tahzan” and divine approval with invisible armies as honoring the companions of the Prophet (PBUH). Considering the overall objectives of the verse, the context and atmosphere of the revelation of the verse, and the Quranic evidence, Imam Khamenei does not accept the implication of the verses' verses on honoring the person accompanying the Prophet (PBUH) and considers the main support for Rashid Reza's view to be narrations that are not approved.