21. Al-Basit
- The One who expands and widens.
- The Expander, He who expands
22. Al-Khafid
- The One who lowers whoever He willed by His Destruction.
- The Abaser, the Humbler
23. Ar-Rafi'
- The One who raises whoever He willed by His Endowment.
- The Raiser, the Exalter
24. Al-Mu'iz
- He gives esteem to whoever He willed, hence there is no one to degrade Him;
- The Honorer, the Exalter
25. Al-Muzil
- Degrades whoever he willed, hence there is no one to give him esteem.
- The Abaser, the Degrader, the Subduer
26. As-Sami'
- The One who Hears all things that are heard by His Eternal Hearing without an ear, instrument or organ.
- The Hearer, The All hearing, all knowing.
27. Al-Basir
- The One who Sees all things that are seen by His Eternal Seeing without a pupil or any other instrument.
- The Seer, The discerning, the All seeing.
28. Al-Hakam
- He is the Ruler and His judgment is His Word.
- The arbitrator, the Judge
29. Al-'Adl
- The One who is entitled to do what He does.
- The justice, the equitable. The Just.
30. Al-Latif
- The Most Gentle, the Gracious.
- The One who is kind
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