Ambiguity in the process of the Prophet (PBUH)'s establishment of government is the main issue of the present article. Therefore, how the Prophet (PBUH) established government is the main question of this paper. It is assumed that Surah al-Baqarah, as the first Medinan Surah, can present the answer to this question. The importance of this Surah resides in categorizing and gradual presentation of important issues in the process of establishing the government in the early years of the Prophet (PBUH)'s establishment of government; since Surah al-Baqarah, as the first Medinan Surah, enjoys an important role in the process of the Prophet (PBUH)'s establishment of the Islamic government. The present article's aim from presenting the process of the Prophet (PBUH)'s establishment of government is applying it in new Islamic governments. The framework of Tanzili-thematic interpretation which is based on interpretation on the basis of the revelation of the verses of the Quran was used in order to remove ambiguities and answer the question. Based on the studies conducted, the findings of the research regarding the Prophet (PBUH)'s establishment of government in Surah al-Baqarah include: explaining the criteria of the newly-established society of the believers, how to confront the opposing discourse of hypocrites and Jews  as internal opposition, symbols of the Prophet (PBUH)'s government based on the change in Qublah from Bayt al-Mughaddas (Masjid al-Aqsa) to Masjid al-Haram (The Great Mosque of Mecca) to be different from Jews, emphasizing on the middle nation as the symbol of establishing the nation, explaining the law of the Islamic government, and legislating some rules and mentioning the injunctions of Jihad.