granting and withholding, bringing benefit and causing harm, pardoning and taking vengeance. To praise Him on the basis of mere withholding or vengeance alone is impermissible. Such paired Names function as though they were a single Name: however many they are, they may only be invoked together.
Twelfth: Among Allah’s Most Beautiful Names are those that point to several attributes at once, each Name encompassing them all—such as al-ʿAẓīm (the Magnificent), al-Majīd (the Most Glorious), and aṣ-Ṣamad (the Ever-Self-Sufficient).
Al-ʿAẓīm is the One whose greatness is utterly perfect, while aṣ-Ṣamad is the One whose sovereignty and nobility are utterly complete. This subtlety escapes many who venture to interpret the Most Beautiful Names: they define the Name without its full, comprehensive meaning and thereby diminish it without realizing.
Whoever does not grasp this wrongs the Most Exalted Name and curtails its meaning—so reflect upon it well.
Thirteenth: Enumerating and knowing the Most Beautiful Names is the foundation of every branch of knowledge. All that can be known is either one of His creations or one of His commands—knowledge of what He has fashioned or knowledge of what He has legislated. Creation and command are linked to the Most Beautiful Names as an effect is linked to its cause; hence, knowledge of the Names is the root of all sciences. Whoever enumerates His Names as they deserve to be enumerated has thereby encompassed all knowledge, for everything knowable is an implication of those Names and bound to them. Consider how creation and command proceed from His knowledge and wisdom: you will find in them no flaw or imbalance. Any defect that appears in what a human orders or does stems either from ignorance or from lack of wisdom.
As for the Lord, He is the All-Knowing, the All-Wise; no flaw or disparity ever attaches to His action or His command.
Fourteenth—and this gathers together all that has preceded: to understand ilḥād (deviation) with regard to Allah’s Names, so that a Muslim may avoid it. Allah the Exalted says: “To Allah belong the Most Beautiful Names, so call upon Him by them; and leave alone those who deviate concerning His Names. They will be recompensed for what they used to do.” (Al-Aʿrāf 7:180)