31. Al-Khabeer

Al-Khabeer
The All-Aware One

30. Al-Lateef

Al-Lateef
The Knower of Subtleties
The Subtle One, The Gracious, The One who is kind to His slaves and endows upon them.

29. Al-Adl

Al-Adl
The Embodiment of Justice
The Just, The One who is entitled to do what He does.

28. Al-Hakam

Al-Hakam
The Impartial Judge
The Judge, He is the Ruler and His judgment is His Word.

27. Al-Baseer

Al-Baseer
The All-Seeing
The All-Noticing, The One who Sees all things that are seen by His Eternal Seeing without a pupil or any other instrument.

26. As-Sami’

As-Sami’
The All-Hearer
The Hearer, The One who Hears all things that are heard by His Eternal Hearing without an ear, instrument or organ.

25. Al-Muzil

Al-Muzil
The Abaser
The Dishonourer, The Humiliator, He gives esteem to whoever He willed, hence there is no one to degrade Him; And He degrades whoever He willed, hence there is no one to give Him esteem.