The article dwells on the issue concerned with the usage of the comparative method under explaining lexical item form in the dictionary entitled as “Burhoni Qote’ ” by Muhammadhusayan Burhon. The author of the article lays an emphasis upon the idea that the usage of the relevant method in the explanation of lexical item form in “Burhoni Qote’ ” is subdivided into two groups. It is worth mentioning that the comparative method is considered to be as the one, in which the weight of the explained word is expressed by a common one to render help for readers in comprehension of a lexical item correctly. It is concluded that the importance of the level of usage, structural and grammatical peculiarities the comparative method lie in the fact that the words are preserved in the corrected form in MTLL because the language is always adapted to changes and gradual evolution.