َ هُوَ اللَّهُ الَّذِي لَا إِلَهَ إِلَّا هُوَ عَالِمُ الْغَيْبِ وَالشَّهَادَةِ هُوَ الرَّحْمَنُ الرَّحِيمُ ﴿۲۲﴾ هُوَ اللَّهُ الَّذِي لَا إِلَهَ إِلَّا هُوَ الْمَلِكُ الْقُدُّوسُ السَّلَامُ الْمُؤْمِنُ الْمُهَيْمِنُ الْعَزِيزُ الْجَبَّارُ الْمُتَكَبِّرُ سُبْحَانَ اللَّهِ عَمَّا يُشْرِكُونَ ﴿۲۳﴾

﴾22﴿ Huwal-laahul-lazee laaa Ilaaha illaa Huwa 'Aalimul Ghaibi wash-shahaada; Huwar Rahmaanur-Raheem
﴾23﴿ Huwal-laahul-lazee laaa Ilaaha illaa Huwal-Malikul Quddoosus-Salaamul Muminul Muhaiminul-'aAzeezul Jabbaarul-Mutakabbir; Subhaanal laahi 'Ammaa yushrikoon

﴾22﴿ Allah alone is the One besides whom there is no deity worthy of worship. He is the Knower of the unseen and the seen. He alone is the Most Merciful, the Most Compassionate
﴾23﴿ Allah alone is the One besides whom there is no deity worthy of worship. He is the Absolute Sovereign, the Most Pure, the Flawless, the Giver of Security, the Guardian, the Almighty, the Compeller, the Supreme. Glory be to Allah above what they associate with Him

[22] Shurbīnī, regarding the connection of the verses, states that after mentioning the greatness of the Qur’an—which is a sifat (attribute) of Allah—the verse now mentions the greatness of the mawṣūf (the One possessing the attribute), that is, Allah, because the greatness of the attribute points to the greatness of its source.
Second connection: True khushū‘ (humility) and khashyah (reverent fear) from the Qur’an only arise when one recognizes the Beautiful Names (Asmā’ Ḥusnā) and Exalted Attributes (Ṣifāt ‘Ulyā) of Allah. In these three verses, twenty Names and Attributes of Allah are mentioned without repetition.
1. “Alladhī lā ilāha illā huwa” — This is the first attribute, affirming Allah’s exclusive divinity, emphasizing that He alone is worthy of worship. 2. “‘Ālim al-ghaybi wa al-shahādah” — This is the second attribute, declaring that He has complete knowledge of the unseen and the seen.
[23] This section affirms Allah’s exclusive divinity (ulūhiyyah) by highlighting His power and complete control over all things. Therefore, after the declaration of His divinity, His attributes of dominion and governance are mentioned.
From this, we understand that to prove Allah’s divinity, two categories of attributes are essential: 1. Complete knowledge of everything (‘ilm bi kulli shay’), and 2. Complete power over everything (qudrah ‘alā kulli shay’). These two are the foundation of all of Allah’s attributes.
“As-Salām” — means He is safe and free from any defect or flaw, whether essential (in His being) or accidental (in His attributes). The difference between Al-Quddūs and As-Salām is that Quddūs signifies the absence of any essential or intrinsic deficiency, while Salām denotes freedom from all external flaws or changes. Alternatively, As-Salām may mean the One who grants safety to His servants when He wills, or the One who causes no injustice — i.e., He wrongs no one.
“Al-Mu’min” — means the One who grants safety to His friends from punishment, and to all people from fear of injustice. The difference between As-Salām (in the last meaning) and Al-Mu’min is: As-Salām indicates that Allah does not deal with anyone unjustly, while Al-Mu’min implies He gives people security from the fear of being wronged. Or Al-Mu’min means: the One who declares His oneness through His own testimony (Shahida Allāhu annahu lā ilāha illā huwa) and by providing clear proofs — this interpretation is attributed to Mujāhid. Or, Al-Mu’min may refer to the One who confirms His messengers through miracles and confirms the believers through granting reward.
“Al-Mutakabbir” — the One who manifests His greatness and majesty through rational and revealed proofs. He is exalted far above all creation in essence and attributes. The difference between Mutakabbir and Mustakbir is that istkibār (arrogance) is always used in a negative sense — unjustified pride — and thus is not used for Allah. However, takabbur (grandeur) can be rightful, such as when used for Allah, or wrongful, when applied to creation.