God: There is no god but He. To Him belong the attributes most beautiful.
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Tafseer
'Abdullāh Ibn 'Abbās / Muḥammad al-Fīrūzabādī
تفسير : (allah! there is no god save him) alone without any partner. (his are the most beautiful names) his are the most exalted attributes, so call upon him through them.
Jalāl al-Dīn al-Maḥallī
تفسير : god — there is no god save him. to him belong the most beautiful names, the ninety nine [names], cited in the hadīth (al-husnā is the feminine form of al-ahsan, ‘the best’).