Most of the Prophet’s ﷺ supplications follow this pattern.

The supplication he taught the most truthful man of this community—may Allah be pleased with him—«1» includes all three kinds. It begins:

“O Allah, I have greatly wronged myself.”

This describes the supplicant’s condition. Then comes:

“And none forgives sins except You.”

This describes the One being asked. He then says, “So forgive me,” stating his need, and concludes the supplication with two of the Most Beautiful Names that suit his request and entail its fulfilment.

The view we have chosen has been reported from several of the early generations. Al-Hasan al-Basrī said, “Allāhumma (O Allah) encompasses all supplication.” Abū Rajā’ al-‘Utāridī said, “The mīm in Allāhumma contains ninety-nine names of Allah Most High.” Al-Nadr ibn Shumayl said, “Whoever says Allāhumma has invoked Allah by all His names.”

Some have explained this view by saying that the mīm here serves the same function as the wāw indicating plurality, since the two letters share the same point of articulation. It is as though the supplicant were saying, “O Allah, to whom belong all the Most Beautiful Names and the loftiest attributes.” Accordingly, the mīm is doubled to stand in place of the plural ending: the wāw and nūn in muslimūn (Muslims) and similar words.

On the explanation we have given—that the mīm itself indicates collectiveness—there is no need for this.

One question remains: according to the correct view, why did they not combine yā (O) with this mīm?

The answer is that grammatical analogy requires that the vocative particle should not precede this name, because it contains alif and lām. They permitted this only because they invoke Him so frequently, are in desperate need of Him, and seek His help. Their options would therefore be either to omit its alif and lām—which is inadmissible, since they are inseparable from it—or to use ayy as an intermediary, which is likewise inadmissible,