In Islamic theology, God (Arabic: الله‎ Allāh) is the all-powerful and all-knowing creator, sustainer, ordainer and judge of the universe. Islam emphasizes that God is strictly singular (tawḥīd ) unique (wāḥid ) and inherently One (aḥad ), all-merciful and omnipotent. According to Islamic teachings God exists without place and according to the Qur’an, “Vision perceives Him not, but He perceives [all] vision; and He is the Subtle, the Acquainted.” (Qur’an 6:103) God, as referenced in the Qur’an, is the only God. (29:46)

In Islam, there are 99 known 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”.