The reason the Quran is referred to as ‘That Book’ in verse 2 of Soorah Al-Baqarah
4-10-2015 | IslamWeb
Question:
Assalaamu alaykum. Can you please answer some questions that someone readied about surah Al-Baqarah ayahs 2-3? {That is the Book about which there is no doubt, a guidance for those conscious of Allah. Who believe in the unseen, establish prayer, and spend out of what We have provided for them.} They ask the following: 1) Why does it say 'That' book and not 'this'? 2) It says a guidance for those who have taqwa, but why does it not say also for those who do not have taqwa, will it also guide them and are they not more in need of guidance. 3) If you dont believe in the unseen, or do not establish prayer, and so on, will it still be a guide then? It says its a guidance for these people. How do we reply to these questions?
Answer:
All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah and that Muhammad, sallallaahu ʻalayhi wa sallam, is His slave and Messenger.
The Arabic demonstrative pronoun "thaalika" is distal, indicating objects at a distance from the speaker (English: that). It may also be used to refer to objects close to the speaker to indicate greatness, as used in this verse.
Similarly, the Arabic demonstrative pronoun "ulaa’ika" (English: those), originally a distal demonstrative pronoun, may be used to refer to what is near as an expression of glorification, as in the verse about the righteous that reads (what means): {Righteousness is not that you turn your faces toward the east or the west, but [true] righteousness is [in] one who believes in Allaah, the Last Day, the angels, the Book, and the prophets and gives wealth, in spite of love for it, to relatives, orphans, the needy, the traveler, those who ask [for help], and for freeing slaves; [and who] establishes prayer and gives zakah; [those who] fulfill their promise when they promise; and [those who] are patient in poverty and hardship and during battle. Those are the ones who have been true, and it is those who are the righteous.} [Quran 2:177]
Some Arabic linguists mentioned that the distal demonstrative pronoun may be used to refer to objects that are near to indicate either glorification or belittlement.
An example on using a distal demonstrative pronoun to refer to objects that are near for the purpose of glorification is the verse about the wife of al-Azeez that reads (what means): {She said, "That is the one about whom you blamed me.”} [Quran 12:32] This verse was preceded by the verse about the women upon seeing Prophet Yoosuf (Joseph) 
which reads (what means) : {...And when they saw him, they greatly admired him and cut their hands and said, "Perfect is Allaah! This is not a man; this is none but a noble angel."} [12:31]
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Allaah knows best.