The feature of educating names has made human to have a higher position than the position of the archangels. The present study intends to investigate the whatness of the names mentioned in verse 31 of Surah Al- Baqara by analyzing the discussions of the Fariqain’s commentators. Shiite commentators have proposed three theories about names: the words pointing to external objects i.e. objective and external realities realized as the cause of creation of all possibilities of the world; and the unseen resources as the world’s origin. The Sunni commentators have proposed two theories including similarity of these verses, and means of creating communication and surviving on the planet earth for human. Implementation of the Fariqain’s interpretive comments indicates that the commentators’ conflicts about interpretation of these verses are arisen from their differences in interpretive principles and resources.