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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