The names of Allaah are all those names that refer to Allaah Himself and also refer to one of His perfect attributes that exist in Him, such as al-Qaadir (the All-Powerful), al-‘Aleem (the All-Knowing), al-Hakeem (the Most Wise), al-Samee’ (the All-Hearing), al-Baseer (the All-Seeing). These names refer to Allaah Himself and to His qualities of knowledge, wisdom, hearing, sight. So the names refer to two things, while attributes refer to one thing. And it was said that the name includes the attribute and the attribute implies the name. We must believe in all the attributes that have been narrated from Allaah or from the Prophet (peace and blessings of Allaah be upon him) in a manner that befits Allaah, whilst also believing that He does not resemble any of His creation in any of His attributes, just as He does not resemble them in His Essence. Allaah says: 

“Say (O Muhammad): He is Allaah, (the) One.

Allaah-us-Samad [Allaah — the Self-Sufficient Master, Whom all creatures need, (He neither eats nor drinks)].

He begets not, nor was He begotten.

And there is none co-equal or comparable unto Him.””

[al-Ikhlaas] 

“There is nothing like Him, and He is the All-Hearer, the All-Seer”

[al-Shoora 42:11]

And Allaah is the Source of strength. May Allaah bless our Prophet Muhammad and his family and companions, and grant them peace.