Shayk Ibn Uthaymeen says the meanings and perfections of Allah’s Names “Ar-Raḥmān” (The Most Merciful), “Al-ʿAzīz” (The Almighty), and “Al-Ḥakīm” (The All-Wise). “Ar-Raḥmān” reflects Allah’s complete mercy, as illustrated by the Prophet ﷺ who compared Allah’s mercy to a mother’s profound compassion for her child.
This Name also signifies Allah’s expansive mercy, as described in the Qur’an, where He declares that His mercy encompasses all things.
The perfection of Allah’s Names lies in their individual meanings and in their combination, which reveals an even greater level of perfection.
For example, the pairing of “Al-ʿAzīz” and “Al-Ḥakīm” in the Qur’an shows that Allah’s might is always accompanied by wisdom (ḥikmah), showing that His power is free from any form of injustice, unlike human power, which can lead to oppression and misuse.

Translation: Ar-Rahman”: A Name of Allah (Allah, Subhanahu wa Ta’ala) that encompasses perfect mercy, as described by the Messenger of By Allah, Allah is more merciful to His servants than: Allah this mother is to her child,” referring to a woman who found her infant among captives, hugged him to her chest, and began nursing him. This Name also includes Allah’s expansive mercy, as mentioned by Allah (Subhanahu wa Ta’ala) in the Qur’an: My Mercy encompasses all things.” (Surat al-A’raf, 7:156). Additionally, regarding the supplication of the angels for the believers Allah says: Our Lord, You have encompassed everything in mercy and knowledge.” (Surat Ghafir, 40:7).
The perfection (husn) of Allah’s Names is evident both when each Name is considered independently and when combined with another. When paired, the combined Names indicate a level of perfection that surpasses the individual meanings alone. For example, “Al-‘Aziz” (The Almighty) and “Al-Hakim” (The All-Wise): Allah frequently pairs these two Names in the Qur’an. Each Name, when considered on its own, indicates a specific aspect of perfection: Al-‘Aziz refers to His might and absolute power (‘izzah). Al-Hakim refers to His wisdom (hikmah) and His perfect judgment. When these Names are combined, they indicate an additional level of perfection: Allah’s might is coupled with His wisdom. His might does not result in oppression, injustice, or wrongdoing, as it might with powerful human beings. Among humans, a person with might may be overtaken by arrogance and act unjustly or tyrannically. Similarly, Allah’s judgment (hukm) and wisdom are inseparably linked with His perfect might unlike the judgment and wisdom of created beings which may be influenced by weakness or incapacity
Al-Qawa’id al-Muthla fi Sifat Allah wa Asma’ihi al-Husna by Shayk Ibn Uthaymeen Pg 10
Ibn ʿUthaymīn explains that the Names of Allah (Subḥānahu wa Taʿālā) are not limited to a specific number. He cites the famous ḥadīth where the Prophet ﷺ asks Allah by every Name He has, including those known to His creation or kept secret in the knowledge of the unseen. This shows that the total number of Allah’s Names cannot be fully counted or grasped.

Translation: The Names of Allah (Allah, Subhanahu wa Ta’ālā) are not limited to a specific number, as evidenced by the famous said: “I ask You by every hadith where the Prophet Name that is Yours, which You have named Yourself with, revealed in Your Book, taught to one of Your creation, or kept to Yourself in the knowledge of the unseen with You.” This hadith was narrated by Imam Ahmad (d. 241 AH), Ibn Hibban (d. 354 AH), and al-Hakim (d. 403 AH), and it is .authentic (şahiḥ) What Allah (Subhanahu wa Ta’ala) has kept to Himself in the knowledge of the unseen cannot be counted or fully comprehended by anyone.
Regarding the statement, “Indeed, Allah has ninety-nine Names, one hundred except for one; whoever counts them will enter Paradise,” this does not mean that the Names of Allah are limited to this number. If the intention was to restrict the number of Allah’s Names, the wording would have been: “The Names of Allah are ninety-nine; whoever counts them will enter Paradise,” or something similar. Therefore, the meaning of the hadith is that the specific number mentioned (ninety-nine) is notable, and whoever counts them will enter Paradise. Therefore, the phrase “whoever counts them will enter Paradise” is a continuation of what precedes it and is not an independent statement.
An analogy would be saying, “I have one hundred dirhams, which I have set aside for charity,” which does not prevent one from having additional dirhams that were not set aside for charity. It has not been authentically reported from the Prophet pbuh that the specific Names of Allah are known. The hadith reported about the identification of these Names is weak (daif).
Al-Qawa’id al-Muthla fi Sifat Allah wa Asma’ihi al-Husna Pg 17
Ibn ʿUthaymīn explains that the category of Sifāt (attributes) is broader than Asma’ (names) because every Name of Allah implies an attribute, and there are also many actions of Allah that cannot be counted.
For example, Allah’s actions, like His coming, taking, holding, and grabbing, are all attributes of His power and will.
However, while we affirm these actions, we do not give them as specific Names of Allah.
Instead, we accept the descriptions of these attributes as they are stated in the Qur’an and the Sunnah without trying to assign them as formal Names of Allah.
Allah’s attributes are vast and limitless, much like His words, and we should not limit them to a fixed number

Translation: The chapter on “As-Sifat” (attributes) is broader than the chapter on “Al-Asmā” (names), because every Name of Allah (Allah, Subhanahu wa Ta’ālā) implies an attribute, as previously mentioned in the third principle of the rules of the Names. Additionally, there are attributes related to Allah’s actions, and His actions are limitless, just as His words are limitless. Allah (Subhanahu wa Ta’ala) says: “And if all the trees on the earth were pens and the sea, with seven more seas to replenish it, were ink, the words of Allah would not be exhausted.
Indeed, Allah is Exalted in Might and Wise” (Luqman, 31:27). Examples of such attributes include Al-Maji’ (The Coming), Al-Ittian (The Coming), Al-Akhdh (The Taking), Al-Imsak (The Holding), Al-Batsh (The Gripping), and many others that cannot be counted. Allah (Subhanahu wa Ta’ālā) says: “And your Lord will come” (Al-Fajr, 89:22), “Do they wait except that Allah should come to them in the shadows of the clouds?” (Al-Baqarah, 2:210), “So Allah took them for their sins” (Al ‘Imran, 3:11), “And He withholds the sky from falling upon the earth except by His permission” (Al-Hajj, 22:65), “Indeed, the punishment of your Lord is severe” (Al-Burūj, 85:12), “Allah intends ease for you and does not intend hardship for you” (Al-Baqarah, 2:185). The Prophet also said: “Our Lord descends to the lowest heaven.” We affirm these attributes of Allah (Subhanahu wa Ta’ālā) as they are stated in the texts, but we do not assign names to Allah based on them. For example, we do not say that among Allah’s Names are Al-Jā’ī (The Coming), Al-Ati (The One Who Comes), Al-Ākhidh (The One Who Takes), Al-Mumsik (The One Who Holds), Al-Bāţish (The One Who Grabs), Al-Murid (The Willing), or An-Nazil (The One Who Descends), even though we describe Allah (Subhanahu wa Ta’ala) with these attributes and affirm them as His actions.
Al-Qawa’id al-Muthla fi Sifat Allah wa Asma’ihi al-Husna by Ibn Uthaymeen Pg 30
Ibn ʿUthaymīn explains that Allah’s attributes are divided into two types: affirmative attributes and negative attributes. Affirmative attributes are those that Allah has affirmed for Himself in the Qur’an or through His Prophet ﷺ , such as life, knowledge, power, rising over the Throne, descending to the lowest heaven, and others.
These attributes represent absolute perfection without any flaws, and they must be affirmed as true in a way that befits Allah’s majesty.
This affirmation is based on both revelation, which commands belief in all Allah’s descriptions, and reason, as Allah is the most knowledgeable, truthful, and clear in what He reveals about Himself.
Negative attributes, on the other hand, are those that Allah has denied for Himself, such as death, sleep, ignorance, forgetfulness, and incapacity. These are attributes of deficiency that are impossible for Allah.

Translation: The attributes of Allah (Allah, Subhanahu wa Ta’ala) are divided into two categories) affirmative (thubūtiyyah) and negative (salbiyyah). The affirmative attributes are those that Allah (Subhanahu wa Ta’ala) has affirmed for Himself in His Book or through the words of His Messenger All of these attributes are attributes of perfection, free from any deficiency in any respect, such as life (hayāh), knowledge (‘ilm), power (qudrah), rising over the Throne (istiwa ‘ala al-‘arsh), descending to the lowest heaven, the face (wajh), the hands (yadayn), and similar attributes. These attributes must be affirmed as true for Allah (Subhanahu wa Ta’ala) in a manner befitting His majesty, based on evidence from both revelation (sam) and reason (‘aql). As for the evidence from revelation, it includes Allah’s statement: “O you who have believed, believe in Allah, His Messenger, the Book that He sent down upon His Messenger, and the Scripture which He sent down before. And “Whoever disbelieves in Allah, His angels, His books, His messengers, and the Last Day has certainly gone far astray” (Al-Nisa’, 4:136).
Faith in Allah includes belief in His attributes, and belief in the Book sent down upon His Messenger includes affirming all that it contains regarding Allah’s attributes. Similarly, believing that Muhammad is Allah’s Messenger includes affirming all that he conveyed about his Sender, who is Allah As for the evidence from reason, it is because Allah has informed us of these attributes, and He is more knowledgeable about Himself than anyone else, is the most truthful in speech, and the best in narration. Therefore, it is obligatory to affirm these attributes as Allah has informed us without hesitation. Hesitation in accepting information occurs only if it comes from someone who might be ignorant, dishonest, or unable to express their intent clearly.
However, these three defects are impossible for Allah (Subhanahu wa Ta’ala); thus, His statements must be accepted as He has conveyed them. The same applies to what the Prophet conveyed about Allah, for the Prophet has is the most knowledgeable of all people about his Lord, the most truthful in his reports, the most sincere in his intentions, and the most eloquent in his expression. Therefore, it is obligatory to accept everything he has conveyed as it is. The negative attributes are those that Allah has negated from Himself in His Book or through the words of His Messenger. All of these negated attributes are attributes of deficiency, such as death (mawt), sleep (nawm), ignorance (jahl), forgetfulness (nisyan), incapacity (‘ajz), and fatigue (ta’ab).
Al-Qawa’id al-Muthla fi Sifat Allah wa Asma’ihi al-Husna By Ibn Uthaymeen Pg 31
Ibn ʿUthaymīn explains that Allah’s affirmative attributes are of two types: essential and active.
- Essential attributes are those Allah has always and will always possess, such as knowledge, power, hearing, sight, might, and wisdom, as well as khabariyyah attributes like His face, hands, and eyes.
- Actionable attributes, on the other hand, depend on Allah’s will—He performs them if He wills, such as rising over the Throne or descending to the lowest heaven.
Some attributes can be both essential and active, like speech. Allah has always been characterized by speech (making it essential), but specific instances of His speech occur according to His will (making it active). All of Allah’s actions, which depend on His will, are rooted in wisdom.

Translation: The affirmative attributes (șifāt thubütiyyah) of Allah (Subhanahu wa Ta’ala) are divided into two types: essential (dhatiyyah) and active (filiyyah).
The essential attributes are those that Allah (Subhanahu wa Ta’ala) has always possessed and will always possess, such as knowledge (ilm), power (qudrah), hearing (sam), sight (başr), might (‘izzah), wisdom (hikmah), highness (‘uluww), and greatness (azamah). These also include attributes described as khabariyyah, such as the face (wajh), hands (yadayn), and eyes (‘aynayn). The active attributes are those that depend on Allah’s will (mashi’ah); He may choose to perform them if He wills, or refrain from them if He wills. Examples include His rising over the Throne (istiwa ‘ala al-‘arsh) and descending to the lowest heaven.
An attribute may also be both essential and active depending on the context. For instance, speech (kalām) is considered an essential attribute because Allah (Subhanahu wa Ta’ala) has always been and will always be speaking. However, the specific instances of speech are active attributes because they depend on His will; He speaks when He wills, with whatever He wills. This is as Allah says: “His command, when He intends a thing, is only that He says to it, ‘Be,’ and it is” (Sürat Ya Sin, 36:82).
Every attribute that depends on Allah’s will is also connected to His wisdom. This wisdom may sometimes be clear to us, while at other times it may be beyond our understanding. However, we are certain that Allah does not will anything except what aligns with perfect wisdom, as indicated in His statement: “And you do not will except that Allah wills. Indeed, Allah is ever Knowing and Wise” (Surat al-Insan, 76:30).
Al-Qawa’id al-Muthla fi Sifat Allah wa Asma’ihi al-Husna by Ibn Uthaymeen Pg 34
Praising Allāh with His Attributes, from Al-Ḥāfiẓ Al-Ḥakamī’s poem Sullam Al-Wuṣūl.
