This study aims to examine the mechanism of semantic transformation of the key lexical items in Surah al-Kawthar during the transition from the pre-Islamic cultural order to the Qur’anic worldview. The central problem of the research is the lack of a systematic analysis of how concepts are stripped of their biological and tribal connotations and endowed instead with ontological significance. To address this issue, the present study adopts an integrative approach grounded in historical semantics, for tracing the diachronic development of lexical meaning, and relational semantics, for analyzing synchronic and network-based conceptual structures. The findings indicate that the Qur’an, through what may be described as a strategy of “linguistic reverse engineering,” appropriates concepts such as “abundance” and “barrenness,” embodied in the opposition between al-Kawthar and al-abtar, and by deconstructing the epistemic geometry of the rival worldview, elevates their material connotations to transcendent horizons. Within this model, the linguistic signs of the pre-Islamic value system undergo an internal collapse and acquire a new identity within an alternative semantic network. Consequently, the rhetorical miracle of Surah al-Kawthar lies not merely in its verbal symmetry, but in its mastery over the audience’s semiotic system and its redefinition of foundational concepts. This strategy may serve as a coherent methodological model for analyzing other discursive oppositions in the Qur’an.