In Islam, there are 99 known names of God (al-asmāʼ al-ḥusná lit. meaning: "The best names"), each of which evokes a distinct attribute of God. All these names refer to Allah, the supreme and all-comprehensive god. Among the 99 names of God, the most familiar and frequent are "the Compassionate" (Ar-Raḥmān) and "the Merciful" (Ar-Raḥīm). Creation and ordering of the universe is seen as an act of prime mercy for which all creatures sing God's attributes and bear witness to God's unity.
Allah is the Arabic word referring to God in Abrahamic religions. It is distinguished from ilāh (Arabic: إله), the Arabic word meaning deity, which could refer to any of the gods worshipped in pre-Islamic Arabia.
They are traditionally enumerated as 99 in number to which is added as the highest Name (al-ism al-ʾaʿẓam), the Supreme Name of Allāh. The locus classicus for listing the Divine Names in the literature of Qurʾānic commentary is 17:110 “Call upon Allah, or call upon The Merciful; whichsoever you call upon, to Allah belong the most beautiful Names,” and also 59:22-24, which includes a cluster of more than a dozen Divine epithets."