Almighty God, the Prophet (s) and the believers. According to the Shiite religious teachings, human actions are offered on a special day to the Almighty God, the Prophet (s) and the infallible Imams. Sunni scholars also believe that human acts are offered on special days to the Exalted God, the prophets, the fathers, the mothers, and the deads. The present study analyzes the discussion with an approach to verse 105 mentioned. The results of the research show that the scope of the acts has transmitted arguments such as the verses and narratives of bearing witness to actions, the necessity of a measure, forgiveness, esoteric guidance, human destiny and the question of zuhur, as well as rational arguments such as producing numerous bodies by the perfect human soul, aqli mustafad and the foundation and establishment of the utopia.