In this study, density functional theory (DFT) calculations were performed to gain insight into the possible reaction mechanism and substituent effects of benzene arylation at the molecular level. The results showed that both [Me3Si]+[WCA]− and [Et3Si]+[WCA]− promoted the reaction. The whole catalytic cycle generally involved three processes, namely, carbocation formation, Wheland intermediate formation, and catalyst regeneration. For the second process, the stepwise mechanism (C−C coupling followed by proton transfer) was shown to be preferred over the concerted mechanism, with successive [1,2]/[1,4]‐proton transfer as the preferred pathway. C−C coupling, rather than C−H insertion, was shown to be the rate‐determining step of the reaction, which was consistent with the kinetic isotope effect experimental results. Bond dissociation energy calculations showed that the ortho‐TMS substituent played a major role in activating the C−F bond to facilitate phenyl cation formation, leading to the most weakly C−Cl bonded intermediate, which facilitated the C−C coupling. Ortho‐phenyl substituents resulted in more severe steric hindrance of fluoride abstraction and a weaker C−H⋅⋅⋅π interaction in the C−C coupling transition state compared with meta‐phenyl substituents. Better stabilization of the cation center by an electron‐rich meta‐substituent was concluded to be the main reason for the better yield obtained compared with substrates containing an electron‐deficient meta‐substituent.