Surah Al-Kawthar is the most succinct yet one of the most influential surahs of the Qur'an in which despite brevity all rhetorical aspects can be found, so that delivering intended messages which is the main function of discourse is perfectly fulfilled. This surah, revealed in certain circumstances and in accordance with a special situation, has a unified theme and content that has established unity among its three verses. In general, to prove the verbal miracle of the Qur'an, in addition to studying and analyzing its language and structural features, it is also vital to explain rhetorical features and aspects. In this regard, one of the main concerns of Islamic scholars, linguists and grammarians has always been to prove the verbal miracle of the Qur'an. One way to do so is to analyze the rhetorical aspects of this speech, explicating the eloquence of the speaker and their speech as well as their compliance with the audience specifications, situational context and its features. In rhetorical books, the criterion to measure eloquence in speech and the speakers is defined as their compliance with existing requirements. Examining this criterion shows that various conditions influence the formation of speech. The four factors of speaker (addresser), addressee, speech and situational context affect the formal structure, as well as the concepts and meanings of speech at different levels. This study focused on the most succinct unit of speech in the Qur'anic surah Al-Kawthar, and by examining different conditions and circumstances relating to these four factors, the compliance of this speech with a variety of conditions and requirements was explained and analyzed.