This paper deals with a fundamental issue in phonetics, namely phonetic parallelism which represents one of the miraculous aspects in Al- Qamar Surah. The study explains the concept of parallelism paying a special attention to the parallelism of word components, for example, the parallelism of short vowels, the parallelism of rhyming letters, and syllable parallelism in addition to the parallelism of syntactic components. This includes the parallelism of the partial syntactic repetition and that of the full syntactic repetition.The paper comes out with the conclusion the phonetic parallelism in AL- Qamar Surah has verbal aesthetic dimensions that are consistent with some structural syntactic and semantic functions. Furthermore, rhyme contributes to the achievement of a unified beat, which indicates the continuation of tone, connectivity, and succession. This goes well with Almightly God's follow up for the ancient people, who were liars, and is consistent with the significance of movement, speed, hardship, repetition and exaggeration.