The theory of “Abrogation in Quranic verses” is one of the most important Quranic subjects upon which scholars of Quranic sciences and interpretation has debate. Most of them concur in accepting it on the whole, while they diverge about the number of verses abrogated and its examples. However, among the recent scholars, specially the contemporary ones, there is a great trend towards denying its occurrence in Qur’an. Considering the debates upon the types of abrogation, number of abrogated verses, its different definitions among the early and later scholars, this article has criticized this theory. In addition the implications of the two key verses in this issue (al-Baqara: 106/ al-Nahl: 101) have been examined and its denotation on the acclaimed theory has been rejected. This article has concluded that the abrogation of the Quranic instructions (naskh hokm) has not occurred in Qur’an, since accepting any alteration in its words and concepts, which are implied by abrogation, will contradict with its eternality. Therefore abrogation actually means that the Holy Qur’an as the last eternal divine book has abrogated all the former miracles, religions and books.