This research, aiming to transition from conventional propositional analyses in the exegetical tradition to a macro-structural analysis, deconstructs the logical architecture and rhetorical strategies of the Qur'an in its confrontation with polytheism (shirk). Focusing on verses 22-23 of Surah Saba as a compact argumentative unit, this paper adopts a text-based approach, employing qualitative content analysis on a corpus of key exegetical works from major Islamic schools to investigate the internal logic governing these verses. The findings indicate that these verses articulate a coherent hierarchical argument systematically closing all intellectual loopholes for polytheism. The argument commences by nullifying the most comprehensive claim, "independent ownership," and proceeds by negating "subordinate partnership" in dominion and "assistance" in governance, thereby tightening the logical encirclement. The culmination of this argument is refuting the final recourse of the polytheists: "autonomous intercession" conditioning it upon "Divine permission," strips any independence or influence from all besides God. 
The analysis reveals that the foundational axiom of this argumentative architecture is the theological concept of "Absolute Divine Self-Sufficiency" (al-Istighnāʾ al-Ilāhī); an essential self-sufficiency derived from the positive attributes of "Invincible Might" (ʿIzzah) and "Flawless Wisdom" (Ḥikmah). In addition to its logical structure, this research demonstrates the Qur'an's rhetorical rationality by showing how the argument is completed through the dramatic portrayal of the "scene of angelic awe and trepidation" (fazaʿ malāʾikī), which manifests the rational argument in the realm of intuitive certainty and blocks the way to any sort of polytheism. The primary innovation of this research is the discovery of this integrated structure and its conceptualization as the "Argument of Divine self-sufficiency" (Burhān al-Istighnā), which presents a model of the Qur'an's systematic rationality and effective rhetoric.