1154 As we contemplate Allah's nature, we can use the most beautiful names we can think of, to express His attributes. There are ninety-nine of such attributes. In the opening Surah, we have these indicated in a few comprehensive words, such as al Rahman (most Gracious), al Rahim (most Merciful), Rabb at 'alamin (Cherisher and Sustainer of the worlds). Our bringing such names to remembrance is part of our Prayer and Praise. But we must not associate with people who use Allah's names profanely, or so as to suggest anything derogatory to His dignity or His unity. Cf.
17:110.