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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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