This article examines the changes that have occurred in Arabic loanwords after entering the Persian language. These changes are described and categorized on the phonetic and semantic levels. The results of the research show that some Arabic phonemes have become some of the closest phonemes in terms of the place of production (without second generation) in the Persian phonemic system due to their absence in Persian language or their dual articulation in Arabic.
At the level of semantic, although the loan words has entered the Persian language with the same form as in Arabic, they have meanings other than hgose in the Arabic language. On the other hand, many of these loan words in the post-Safavid period have received new meanings in new contexts in accordance with the Persian and Shiite culture, which has not been used in Arabic; so far as we have to translate these words from Persian to Arabic into different words. These semantic transformations can be categorized under several groups including: semantic changes, semantic narrowing, semantic widening, semantic elevation, and semantic pejoration.

Keywords: lexical borrowing, phonetic transformation, semantic transformation, Arabic language, Persian language.

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