The so-called »theory of I’tibariat«, as formulated by Muhammad Hussein Tabataba’i, is unprecedented in the philosophical and theological tradition of Islamic thinking. »I’tibariat«, i.e. »conventions«, are related to what has been necessitated and conventioned by people. I’tibariat can differ among different groups of people and usually vary from one culture to another, but at the same time, they have some main common aspects. Allamah asserts that many cultural and religious conceptions have their roots in I’tibariat. He explains how these conventions are being made by people in order to fulfil their spiritual and material necessities. This justifies how cultural and religious categories and concepts are different cross-culturally and inter-religiously. The analysis of religious language as a product of ima-ginative power of human intellect can testify that religious diversity is a function of the cir-cumstances of people’s lives. With this explanation, interreligious dialogue can be attained first and foremost on the presumption that mutual understanding is possible through the language which is principally I’tibari.