the attribute of creation, the Generous signifies the attribute of generosity, and the Bestower of Good signifies the attribute of beneficence, and so forth. Although they all alike designate the Lord—Exalted and Majestic—insofar as they refer to the Divine Essence they are synonymous, while insofar as they signify the attributes they differ, since each name conveys its own particular meaning.

The eminent scholar Ibn al-Qayyim—may Allah have mercy on him—said: “The names of the Lord—Exalted and Majestic—are all names of praise. Had they been mere words devoid of meaning, they would not convey praise. Allah has described all of them as Most Beautiful, saying: ‘To Allah belong the Most Beautiful Names, so call upon Him by them, and leave those who deviate concerning His names. They will be recompensed for what they used to do.’ 1 They are Most Beautiful not merely because of their wording, but because they signify attributes of perfection. Hence, when an Arab heard a reciter reciting: ‘As for the male thief and the female thief, cut off their hands as recompense for what they have earned and as a deterrent from Allah’ (‘And Allah is All-Forgiving, Most Merciful’), he said, ‘This is not the speech of Allah Most High.’ The reciter asked, ‘Do you deny the speech of Allah?’ He replied, ‘No, but this is not the speech of Allah.’ The reciter then reconsidered what he had memorized and recited: ‘And Allah is Almighty, All-Wise.’ 2 The Bedouin said, ‘You have spoken the truth. He is Almighty, so He judged and cut off; had He forgiven and shown mercy, He would not have cut off.’ Thus, if a verse about mercy is concluded with a Name denoting punishment, or vice versa, the discordance and incoherence of the wording become apparent.”3 End quote.

This makes clear that understanding Allah’s Most Beautiful Names and knowing their meanings is an indispensable foundation