and some say that they are opening letters with which the Quran begins. Others take them to signify all of these things, as al-Rabīʿ ibn Anas narrated from Abū al-ʿĀliya concerning the Most High’s words, “Alif Lām Mīm.” He said:

“These three letters are among the twenty-nine letters used by all tongues. Every letter is a key to one of His names; every letter pertains to His favors and His testing; and every letter relates to the duration of a people’s existence and their allotted lifespans. Jesus son of Mary spoke in amazement, saying: ‘How astonishing that they utter His names and live on His provision! How, then, can they disbelieve in Him?’

“Alif is the key to the name Allah; Lām is the key to His name Latīf (the Subtle); and Mīm is the key to His name Majīd (the Glorious). Alif signifies Allah’s favors; Lām, Allah’s kindness; and Mīm, Allah’s glory. Alif represents six, Lām thirty, and Mīm forty.”