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09. Ar-Rahmaan (The Most Beneficent)
10. Ar-Raheem (the Most Merciful)
11. Al-Barr (The Generous)
12. Al-Kareem (the Kind)
13. Al-Jawwaad (The Bestower of Good)
14. Ar-Ra`oof (the Kind)
15. Al-Wahhaab (The Bestower)

All of these Names are close in meaning and all of them point to describing the Lord with Mercy, Generosity, Kindness, and to the great expanse of His Mercy and Generosity that encompasses all that is existence being granted in accordance to what His Wisdom dictates. The believers have been specifically singled out for this and they are granted a goodly and the best portion of this as Allah said, "My Mercy encompasses all things and I shall decree it for those who have taqwaa." (7:156) So the blessings and the good are all from the effects of His Mercy, Generosity and Kindness just as all the goodness in this world and in the Hereafter is from the effects of His Mercy.

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"'Verily, we used to invoke Him Alone before. Verily He is the Generous, the Most Merciful." (52:28) 

"O man! What has made you careless concerning your Lord, the Kind." (82:6)

"And had it not been for the Grace of Allah and His Mercy on you, (Allah would have hastened the Punishment). And that Allah is the Kind, the Most Merciful." (24:20)

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"(They say): Our Lord, let not our hearts deviate after You have guided us and grant us Mercy from You. Truly you are the Bestower." (3:8) 

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16. Al-Hameed (the One Who is praised)

In His Essence, Names, Attributes and Actions. He possesses the best of names and the most perfect of attributes and the best and most complete actions for indeed the Actions of Allah are based upon Grace and Justice.

"Alif Laam Raa. A Book which We have revealed to you that you might lead mankind out of darkness into the light by the leave of their Lord, the Mighty, the One Who is praised." (14:1)

"And indeed We bestowed upon Luqmaan wisdom saying: 'Give thanks to Allah,' and whosoever gives thanks, he gives thanks for (the good) of his own self. And whoever is ungrateful then verily Allah is All-Rich, Worthy of All praise." (31:12)

“O you mankind, you are needy of Allah and Allah is the Most Wealthy, the Most Praiseworthy.” [Fatir (35):15]

Ibn Al-Qayyim mentioned that Allah is praiseworthy from two aspects:

The first of them is that all of the creation pronounces His praise. Thus, every praise occurs from the inhabitants of the heavens and earth, the first of them and the last of them; and every praise that occurs from them in this life and the hereafter; and every praise that has not occurred from them, but was decreed and destined throughout the continuation of time and the connecting of all eras; then it is praise that fills all the existence. It fills the existence of the uppermost world, the lower world and the parallel existences without any counting or calculating. For verily Allah deserves this praises from many different aspects. From these is that Allah is the one who created them and sustains them, He bestows upon them apparent and hidden bounties, religious and worldly bounties. He averts from them vengeance and adversities. Whatever bounty that the servant may have, then it is from Allah. None wards off evils except He. Therefore, he deserves from them that they praise Him at all times and that they laud Him and thank Him at every moment.

The second aspect is that He is praised for what He possesses of the Most Excellent names and the Most Lofty and Perfect Attributes, His are the praise, exaltations and descriptions that are magnificent and beautiful. Unto Him belongs every perfect characteristic and from these characteristics, His are the most perfect and the most great. Thus, every attribute of His Attributes deserves the most perfect praise and exaltation. Therefore, how about all of His Holy Attributes combined? So unto Him belongs the praise due to his self, His attributes and His actions. This is because His actions rotate between actions of blessing and goodness, and action of justice and wisdom, which due to them He deserves the most perfect praise. To Him belongs praise because of His creating, His legislation and the laws of recompense in the beginning (this life) and the end (the hereafter). The classifying of His praise and that which He is praised cannot be encompassed by the intellects, or calculated by the pens.”
[Al-Haqq Al-Waadhih Al-Mubeen, pg. 39-40, and Sharh Al-Qaseedah An Nooniyyah by Al-Harraas (2/75)]. And Tawdheeh Al-Maqaasid was Tasheeh Al-Qawaa’id 2/215]

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17. Al-Afuww (the Forgiving)
18. Al-Ghafoor (the Forgiving)
19. Al-Ghaffaar (the All-Forgiving)

The One Who was and is known with the Attribute of Forgiveness. The One Who is described as having Forgiveness and Compassion. Everyone is in dire need of His forgiveness just as they are in dire need of His Mercy and Kindness. Allah has promised forgiveness to the one who fulfils its conditions.

He said, "And indeed I am All-Forgiving to him who repents, believes, associates none in worship with Me, does righteous deeds and then remains constant in doing them." (20:82)

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"Whether you disclose a good deed, or conceal it, or pardon an evil… verily Allah is the Forgiving, Most Merciful." (4:152)

"And indeed I am the All-Forgiving to him who repents, believes and does righteous deeds and then remains constant in doing them." (20:82)

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20. At-Tawwaab (the Oft-Returning)

The One Who is continuously turning (in forgiveness) to those that turn to Him (in repentance), Who forgives the sins of the penitent. Everyone who turns to Allah sincerely, Allah turns to them by firstly granting them the ability to repent and turning their hearts towards Him, and after this He turns to them by accepting their repentance and forgiving their errors.

"Know they not that Allah accepts the repentance from His slaves and takes the charity and that Allah is the Oft-Returning, Most Merciful?" (9:104)

"O you who believe! Avoid much suspicions, indeed some suspicions are sins. And spy not, neither backbite one another. Would one of you like to eat the flesh of his dead brother? You would hate it! Fear Allah, indeed Allah is the oft-Returning, Most Merciful." (49:12)

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