Existing theories on translation are subject of discussion in this article. The two linguistic theories: linguistic relativity, which supports untranslatability; and the theory of language universals in transformational linguistics, which advocates translatability on the basis of commonalities in languages and cultures are examined in this article. The theory of deep structure, which is related to this viewpoint, is used in The Science of Translation by Eugene A. Naida, who by making alterations in this theory and combining it with the theories of linguistic and cultural relativity developed a translation theory. The issue of translatability has also been open to discussion among the Muslim scholars, including Shāṭibī who has his own viewpoint concerning the two levels of verbal indication, i.e., untranslatability and translatability. In this article, Shāṭibī's viewpoint has been reviewed and compared with that of the modern linguists, especially E. A. Naida.
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