The explanation of content integrity inside the Qur’ anic sū rahs is an effective approach to reject orientalists’ misconception about the dispersion and discontinuity of the text of the holy Qur’ an. The present paper aims to study the content coherence of the verses of Sū rah al-Luqmā n and discover its basic conceptions in order to clarify the connection between the verses of this sū rah. Accordingly, based on the qualitative content analysis method and through extracting and categorizing the concepts of verses, it is argued that although seemingly various different topics are discussed in this sū rah, the main focus of all concepts is “ praising wisdom and how to achieve it” , consisting of three sub-topics: “ the Qur’ an is a book of wisdom and bringing up the wise” , “ Luqmā n and his competency of getting wisdom” , and “ the means for achieving Monotheistic wisdom” . In addition, it contains a number of concepts concerning the wisdom, including: gratefulness, Monotheism, obedience, guidance, mercifulness, salvation, in contrary to some other concepts related to amusement (lahw) such as: infidelity, Polytheism, ignorance, oppression, and deviation.