In Islam, there are 99 Names of God (al-asmāʼ al-ḥusná lit. meaning: "The best names") each of which evoke a distinct attribute of God. All these names refer to Allah, the supreme and all-comprehensive divine name. Among the 99 names of God, the most familiar and frequent of these names are "the Compassionate" (al-raḥmān) and "the Merciful" (al-raḥīm).
Creation and ordering of the universe is seen as an act of prime mercy
for which all creatures sing God's glories and bear witness to God's
unity and lordship. God responds to those in need or distress whenever
they call. Above all, God guides humanity to the right way, “the holy
ways. The 99 names of God in Islam (or the 99 names of Allah; Arabic: أسماء الله الحسنى ʾasmāʾ allāh al-ḥusnā) are the names by which Muslims regard God. Among other places, they are described in the Qur'an and Sunnah. There is, according to hadith,
a special group of 99 names, but no enumeration of them. Thus the exact
list is not agreed upon, and the names of God (as adjectives, word
constructs, or otherwise) exceed a total of 99 in the Qur'an and Sunnah.
According to a hadith narrated by Abdullah ibn Mas'ud, some of the names of God have also been hidden from mankind.