Jacobson believes that communication is one of the most important functions of language and believes that this process is achieved through six elements: the sender, the addressee, the code, the message, the context, the code, the connection or the channel. Functions result from each of these elements, namely: The Expressive Function, The Impressive Function, The Metalinguistic Function, The Poetic Function, The Phatic Function, The Referential Function. Jacobson's theory can be applied to a sentence, text, literary genre, and poetry as well. That is why we chose the poems of the Syrian poet “Sanieh Saleh” and the Iranian poet for a comparative study on this subject, which is “Tahereh Safarzadeh” from among the contemporary poets. Both of them coincide in one period, and they have similarities in using innovative methods and looking at everyday and ordinary issues from a new perspective. We try to treat the poems of these two poets by focusing on the structure of the language and its basic functions, and creating communication between the creator and the recipient. Where we see in their poems the poetic discourse as an honest mirror that reflects the conditions of their society and its fluctuations, so that their language is compatible with the state of the recipient. In our study, we rely on the American School of Comparative Literature, based on the descriptive-analytical approach. Through the research, we noticed that the poetic language ranks second in the poems of the two poets in terms of importance. Thought and meaning prevailed over their poetic text, but their poems are not devoid of this function. Rather, we found them represented in graphic methods and creative improvements. Their poems are distinguished by the dominance of the substitutive axis, emanating from their imaginative power and their emotional experience in life. As for the expressive function, it is the most used linguistic function in the works of Sanieh Saleh, where she talks about her emotio