and at other times they take each letter to stand for a word, with the combination forming a sentence, as Abū al-Duhā narrated from Ibn ʿAbbās concerning Alif Lām Mīm: “Indeed, I am Allah; I know best.” At other times, they take several letters together to form a name of Allah, as in the view that Alif Lām Rā, Hā Mīm, and Nūn form the name al-Rahmān (the Most Merciful). Some say that they signify His names and attributes, such as His favors and blessings, while others say that they are names of the Quran.