Relevance - comprehension heuristics is the relationship between cognition and a language form. Instead of establishing a connection between a linguistic form and an outside thing, it offers an input to the inference system of human mental processing. The current paper deals with this phenomenon as one of the essential aspects of translation process research (TPR). It also focuses on the cognitive dimensions of relevance heuristics of comprehension phase during translation process; they are two concepts; descriptive heuristic and attributive heuristic, the interpretive resemblance has also been analyzed according to the relevance theory RT which has cognitive effects and metarepresentation with the translation process. Data were collected from a novel written by Jean Webster entitled (Daddy Long Legs) with the translation. The analysis is conducted according to the relevance heuristics that constitute basic tenets of the inference-making process for a translator, and this is reflected in the performance of rendered version of the TL texts. The study comes to the conclusion that heuristics are cognitive tools that the translator uses to execute a bilingual transfer from SL into TL and are relevant to the comprehension phase and interpretive resemeblance.