The present paper has dealt with analyzing the relation between divine names with the content of verses in Surah Al-Imran in the verses ended in two names including “the compassionate and the Merciful”, “The Alive and The Eternal”, “the mighty and the wise”, “forgiving and merciful”, “All Embracing” and “All Knowing, Mighty”, and “Able to Requite”. Having considered the word order of the majority of the Quran verses and also the organization of the verses within the verses to be obligatory, the relation between divine names and the concepts of the verses is an inevitable thing. This relation has been represented in several forms which include: “the relation with the verse itself”, “connection with the previous or the next verse”, “relation with the two previous or the two next verses” and “the relation with general content of several verses”. About the first three cases, connection between the beginning, middle and end of the verses is possible and regarding the expression “the relation with general content of several verses”, denying the divinity from anyone other than God has been mentioned in Surah Al-Imran as the most important religious issue and the names the Alive، the Eternal, the mighty and the wise are connected to it.