the object itself, without regard to this association. When this association is taken into account, however, some say that these names are not synonymous, because some convey an additional meaning.
Others regard them as synonymous because they all denote the same entity. The former say, “They are disparate terms, like ‘man’ and ‘lion’,” while the latter reply, “They are not like disparate terms.”
The fair assessment is that they agree in denoting the same entity but differ in the attributes they denote. They therefore constitute another category, which may be called “equivalent terms.” Allah’s most beautiful names, and the names of His Messenger and His Book, belong to this category.
For when you say that Allah is Almighty, All-Wise, All-Forgiving, Most Merciful, All-Knowing and All-Powerful, all these names denote the One possessed of these attributes—glorified and exalted is He. Each name also denotes an attribute particular to it: one denotes might, another wisdom, another forgiveness, another mercy, another knowledge, and another power.
Likewise, the Prophet, may Allah bless him and grant him peace, said:
“I have five names: I am Muhammad; I am Ahmad; I am al-Māhī, through whom Allah effaces disbelief; I am al-Hāshir, in whose wake people will be gathered; and I am al-Āqib, after whom there is no prophet.”