Tafsir Ibn Kathir -> Surah Al-Hashr -> Al-Asma' Al-Husna

Allah the Exalted said,

﴿لَهُ الاٌّسْمَآءُ الْحُسْنَى﴾

(To Him belong Al-Asma' Al-Husna (the Best Names).) We explained the meaning of this Ayah in the Tafsir of Surat Al-A`raf. The Two Sahihs recorded that Abu Hurayrah said that the Messenger of Allah said,

«إِنَّ للهِ تَعَالَى تِسْعَةً وَتِسْعِينَ اسْمًا، مِائَةً إِلَّا وَاحِدًا، مَنْ أَحْصَاهَا دَخَلَ الْجَنَّةَ، وَهُوَ وِتْرٌ يُحِبُّ الْوِتْر»

(Allah the Exalted has ninety-nine Names, one hundred less one; whoever then preserves them, will enter Paradise. Allah is Witr (One) and He likes the Witr.)