Surah al-Fatiha ayah 3
Ar-Rahman ar-Rahim
The Compassionate, the Merciful
The following is an excerpt of commentary on this ayah:
These are two descriptions of Allaah the Exalted and two of the Names from amongst His Beautiful Names derived from ar-Rahma (Mercy) in a way to express intense and exaggerated meanings. Ar-Rahmaan is more intense than ar-Raheem because Ar-Rahmaan is the one endowed with Mercy that extends to all of the creations in this world and to the believers in the Hereafter. Ar-Raheem on the other hand is the One endowed with Mercy that extends to only the believers on the Day of Judgement - this being the understanding of the majority of the scholars.
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