Verily, Allah, the Blessed and Exalted, created names by letters and He, the Mighty and High, cannot be described by letters. He cannot be uttered by words, cannot be embodied in person, cannot be described by anthropomorphism, and cannot be colored by colors. Regions are negated from Him. Limits are far from Him. The sense of every imaginer is covered from Him. He is understood and not hidden. Hence, He has made it a complete word in four parts altogether. Neither one of them precedes the other. Then he showed three of those names to creation out of their need for them, and hid one of them. That is the well-kept treasured name through which these names were manifested. Thus, the apparent is Allah, the Blessed and Exalted. He, glory be to Him, utilized each one of the four first principles, and that became twelve principles. Then He created for each of the principles thirty names, in effect, related to them. They are the Most Compassionate, the most Merciful, the Sovereign, the Most Holy, the Creator, the Maker [al-Bari’], the Imager, the Ever-Living, the Self-Subsistent [al-Qayyum], slumber seized Him not, nor does sleep, the All-Knowing, the All-Aware, the All-Hearing, the all-Seeing, the Most Wise, the Honorable, the Supreme, the Possessor of all Greatness [al-Mutakabbir], the Most High, the Most Great, the All-Powerful [al-Muqtadir], the Omnipotent, the Giver of Peace [al-Salam], the Granter of Security [al-Mu`mum], the Guardian over All [alMuhaymin], the Maker, the Producer, the Originator [al-Badi’], the Lofty [al-Rafi`]. The Sublime, Generous, the Sustainer, the Giver of Life, the Causer of Death, the Raiser [alBa`ith], and the Inheritor. These are the names, among which are the Most Beautiful Names, until 360 names are complete. Thus, these are related to the three names. These three names are the first principles, and concealment for the Well-Kept Treasured name by these three names. As we read in the Word of the Mighty and High: Say, call upon Allah or call upon the Most Compassionate Allah; whichever you call upon, He has the best names.