This research discusses uslu>b al-iltifa>t in the use of person I (al-takallum) to person III (al-g}aibah) in surah al-Baqarah. The aim of the research is to reveal the secrets of using uslu>b al-iltifa>t in the review of ma'ani science. The research is library research. The data studied are verses from the Qur'an which contain uslu>b al-iltifa>t with analysis of ma'ani. The results of the research showed that 13 cases of uslu>b al-iltifa>t were found in the use of person I (al-takallum) to person III (al-g}aibah) in surah al-Baqarah. Uslu>b al-iltifa>t in the review of ma'ani can be seen from two sides; 1) uslu>b al-iltifa>t is a style of language that is categorized as expressions that depart from conventional grammatical structures (khuru>j al-kala>m 'an muqtada> al-z}a>hir). 2) uslu>b al-iltifa>t is a style of language used in the Qur'an with the aim of making the kala>m appropriate to the demands of situations and conditions (mut}a>baqatu al-kala>m 'an muqtad}a> al -ha>l).