A structuralist approach toward the Holy Quran’s verses is a modern and influential attitude in regard to commentary science. The principles within this approach include the facts that Quran is non-distortable and the verses are detained in the Surahs. Also, the three principles including unity of purpose, variety of the subjects and harmony of Surahs are considered as the dominant principles. Each Surah, such as Al-Kahf, is deemed as a structure and system which includes two structural units: formal structure and meaning structure. Each one of these two units consists of surface structure and deep structure that the former is discrete while the consequence of the latter is distance. The formal surface structure of the Surah contains lexicon, syntax and harmony of the verses. The formal deep structure includes the artistic aspects of the Surah. The semantic surface structure of the Surah is accounted for a set of verses of the Surah, and finally, the semantic deep structure of the Surah which connects different parts of the Surah to each other in the form of distance.