Abul walid Muhammad bin Ahmad populary known as ibn rushd is the greatest philosopher of the west world of Islam. He as a great faqih and Muhaddith of the 6th century (A.H) discussed the issue of the conflict of reason and transmission (naql) and in order to bring about a cordial relation among Muslim he treated the issue of tawil (hermeneutical interpretation). The present article is an attempt to study this issue which pertains to the Quranic Sciences but from the view point of a philosopher and jurist, then proceeded to reconstruct his thesis concerning the meaning of tawil and in order to preclude any misconception from the concept of tawil the author explores the principles and criterions of  tawil  from the perspective of Ibn Rushd. Ibn rushd in this regard presented new ideas but after him these ideas were not followed up.
Key words: Ibn Ruushd, tawil, the principles of tawil , the criterions of tawil, the scope of tawil.