Although, many studies have been conducted on time in the verses of revelation, the nature and functions of the category of time in the Qur’an, as a sacred text, has not received much attention. The present study aims to investigate the tenses used in the text of Surah Ghafir, in the light of concepts proposed by Reichenbach i.e. speech time, event time and reference time, both at sentence and text levels. The results of present research indicate that along with a great number of nominal sentences as well as past and present tenses in the mentioned surah, a wide range of tenses including past, present and future have been used, so that the past tenses are mainly used in a sense other than the past, and their point of reference is located in the present or future; they may also refer to a general truth not exclusively to a particular tense. Thus, throughout the surah Ghafir, just the present and future tenses, the past tenses function in line with the general tendency of the whole Surah to realize an extended concept of the present time.