This research aims at focusing on the value of text, throughout the analytic study of the art of (comments) which had been made by the eloquent wise Caliphates (May Allah Please Them), involved the aphorisms, proverbs and preachments. Accordingly, I prefer to entitle this research as " The Art of Comments at the Beginning of Islamic Era: An Analytic Study". To my knowledge, there is no study that tackled this topic as an analytic study especially at that era, since that the art of comments is one of the literary prose arts grown and developed at the beginning of Islamic Era. Nonetheless, this art did not reach to the level of fame until the Abbasid Era. Comments can be simply illustrated as a group of words or summarized phrases involved eloquent convinced meanings and made by a caliphate or his minister on the letters of various affairs, like applications, complaints, instructions. The form of comment is as a quranic aya, prophetic text, aphorism, proverb, or famed phrase, in a way that such a specific comment should be adequate to its related case or affair. So, it is an old and new art at the same time; since it is an old one according to its evolution and development and also it is a new one according to its similarity to the art of classifying and instructing the official forms and letters in the modern administration issued by the head of institute or office throughout summarized words used to express the response of a particular topic.