Formalism is one of the theories of contemporary literary criticism in the field of literary study that emerged in Russia in the first half of the twentieth century. Foregrounding is one of the important issues of this theory and is based on the norm deviation (irregularity) and the parallelism (that is raised through the principle of extra regularity). Hence, the language of the Qur'an can be regarded as a standard language and a norm deviated one as well. But it should be noted that the norm deviation in the Qur'an does not mean that the word of God is contrary to the rules and analogies, but that the way it is expressed is different. According to the formalists, de-familiarization is a relative issue, and over the time, the literary text becomes ordinary and repetitive. However, since the literary and scientific aesthetics of the Qur'an is endless, Qur'anic scholars are continually discovering new aspects of it and thus making it dynamic. This study examined the foregrounding (norm deviation and parallelism) in Taha Surah from Leech’s point of view. It also considered the relevance and appropriateness of the construction of the verses to the content and name of the Surah based on the theory of formalism using a descriptive-analytical approach.