The present study tackles an approach which has been built in accordance with Relevance Theory developed by Sperber and Wilson(1987). This approach is supposed to account for DA in Arabic and accordingly can analyse Arabic texts in terms of the theory mentioned above. This approach takes the speaker stimulus to be either direct or non-direct. The non direct stimulus can be handled here via five topic techniques known as similie , metaphor, metonymy, synecdoche and innuendo. A scale of perception of those techniques known among Arabic scholars of rhetoric proves to be invalid here due to many factors and elements involved during the process of communication. Five Qurannic verses with five renderings each has been identified and a complete analysis(in accordance with the approach adopted) is provided depending on books of exegesis. It has been proved that Relevance Theory is applicable to Arabic texts with some modifications. Also it is proved that native speakers of Arabic are more able to perceive the intended meaning than the non native ones.