Al-Jawāb as-Sahīh li-man baddala dīn al-MasīhIbn Taimiya

He—exalted be He—also says:

“To Allah belong the Most Beautiful Names; so call upon Him by them, and leave those who distort them. They will be repaid for what they used to do.” (Al-A‘rāf 7:180)

He—exalted is He—likewise says:

“Say, ‘Invoke Allah, or invoke the All-Merciful; whichever you invoke, to Him belong the Most Beautiful Names.’” (Al-Isrāʾ 17:110)

And He—exalted be He—says:

“Ṭā Hā” (Ṭā Hā 20:1) (1)
“We have not sent down the Qur’an to you for you to be distressed” (Ṭā Hā 20:2) (2)
“but only as a reminder for whoever fears [Allah]” (Ṭā Hā 20:3) (3)
“a revelation from Him who created the earth and the lofty heavens” (Ṭā Hā 20:4) (4)
“The All-Merciful, who rose over the Throne” (Ṭā Hā 20:5) (5)
“To Him belongs whatever is in the heavens, whatever is on the earth, whatever lies between them, and whatever is beneath the soil” (Ṭā Hā 20:6) (6)
“And if you speak aloud, then surely He knows the secret and what is even more hidden” (Ṭā Hā 20:7) (7)
“Allah—there is no deity except Him; to Him belong the Most Beautiful Names.” (Ṭā Hā 20:8)

In the two Ṣaḥīḥ collections it is related from the Prophet—peace and blessings be upon him—that he said:

“Indeed, Allah has ninety-nine Names; whoever enumerates them will enter Paradise.”

وَقَالَ - تَعَالَى -: {وَلِلَّهِ الْأَسْمَاءُ الْحُسْنَى فَادْعُوهُ بِهَا وَذَرُوا الَّذِينَ يُلْحِدُونَ فِي أَسْمَائِهِ سَيُجْزَوْنَ مَا كَانُوا يَعْمَلُونَ} [الأعراف: ١٨٠] . وَقَالَ - تَعَالَى -: {قُلِ ادْعُوا اللَّهَ أَوِ ادْعُوا الرَّحْمَنَ أَيًّا مَا تَدْعُو فَلَهُ الْأَسْمَاءُ الْحُسْنَى} [الإسراء: ١١٠] . وَقَالَ - تَعَالَى -: {طه} [طه: ١] (١) {مَا أَنْزَلْنَا عَلَيْكَ الْقُرْآنَ لِتَشْقَى} [طه: ٢] (٢) {إِلَّا تَذْكِرَةً لِمَنْ يَخْشَى} [طه: ٣] (٣) {تَنْزِيلًا مِمَّنْ خَلَقَ الْأَرْضَ وَالسَّمَاوَاتِ الْعُلَا} [طه: ٤] (٤) {الرَّحْمَنُ عَلَى الْعَرْشِ اسْتَوَى} [طه: ٥] (٥) {لَهُ مَا فِي السَّمَاوَاتِ وَمَا فِي الْأَرْضِ وَمَا بَيْنَهُمَا وَمَا تَحْتَ الثَّرَى} [طه: ٦] (٦) {وَإِنْ تَجْهَرْ بِالْقَوْلِ فَإِنَّهُ يَعْلَمُ السِّرَّ وَأَخْفَى} [طه: ٧] (٧) {اللَّهُ لَا إِلَهَ إِلَّا هُوَ لَهُ الْأَسْمَاءُ الْحُسْنَى} [طه: ٨] . وَفِي الصَّحِيحَيْنِ عَنِ النَّبِيِّ - صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ - أَنَّهُ قَالَ: «إِنَّ لِلَّهِ تِسْعَةً وَتِسْعِينَ اسْمًا مَنْ أَحْصَاهَا دَخَلَ الْجَنَّةَ»

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