The example of “Imam” in society is one the obvious disagreements between the Shiites and Sunnis. By referring to Qur'an and hadiths, we can identify its characteristics, and introduce Qur’anic deserving Imam and leader in order to take an important step in reducing the reducing the differences between religions. Accordingly, the first and second Ayats of Surah At-Tawbah are referred to by Sunni commentators in expressing one of the characteristics and virtues of Imam Ali (AS.). In Jami' al-Bayan 'an Ta-wil al-Qur’an, Tabari, one of the famous Sunni commentators, addresses this issue. The aim of the present study is to examine his opinions on this issue. Using library research, the researcher attempted to answer the following question: what is Tabari’s opinion om explaining Imam Ali’s (AS.) virtues in the opening Ayats of Surah At-Tawbah? Therefore. The present study aims to present a report on the way Tabari arranges the narrative hadiths referring to Imam Ali’s (AS.) virtues to show a famous Sunni commentator’s treatment with this issue since his commentary is considered as an important source in the establishment of Sunni thoughts. In interpreting theses Ayats, Tabari does not directly express Imam Ali’s virtues, rather he narrates some hadiths indicating that he considers Imam Ali (AS.) one of the Ahl al-Bayt of the Messenger of God, attributing the virtue of conveying Bira’at Ayat to him. However, this virtue is less evident compared to his commandership and leadership in Hajj affairs, of which, in Tabari’s hadiths, Abu Bakr was in charge.