[The Names of Allah and His Attributes That Must Be Known]

The answer – and Allah is the One who grants success – is that the obligation in that regard is whatever by which the knowledge of Allah, exalted is He, is completed in the proper way, and that is:
1. That He, exalted is He, exists, is One, and is the Lord of the worlds.
2. That He, exalted is He, is Ever-Living, the Sustainer, neither drowsiness overtakes Him nor sleep.
3. That He, exalted is He, is All-Powerful, Subduer, Great, Exalted above all.
4. That He, exalted is He, is Knower of the unseen and the witnessed.
5. That He, exalted is He, is Creator.
6. That He, exalted is He, is All-Wise, Forbearing.
7. That He, exalted is He, is Self-Sufficient, Free of need.
8. That He, exalted is He, is Provider.
9. That He, exalted is He, is the Most Merciful, the Ever-Merciful, the Responsive (to supplication).
10. That He, exalted is He, is the First and the Last, the Giver of life and the Giver of death.
11. That He, exalted is He, “there is nothing like unto Him, and vision perceives Him not, but He perceives all vision.”
12. That He, exalted is He, “His word is not changed with Him, and He does not fail in His promise.”
13. That He, exalted is He, is “Forgiver of sin, Accepter of repentance, severe in punishment.”
And there are Names other than these whose meaning goes back to something of what we have mentioned, such as: Loving, Kind, Benign, and Protector; their reference in meaning returns to (the meanings of) the Most Merciful and the Ever-Merciful.
And al-Hamid and al-Majid (the Praiseworthy, the Glorious) are two Names of Allah, exalted is He, that have been applied to Him because of what He does of praiseworthy acts and noble and tremendous acts, such as lavishing blessings upon His servants, the vastness of (His) forgiveness, the vastness of (His) forbearance, the vastness of (His) provision, and so on.
And al-Zahir (the Manifest): its meaning goes back to the fact that He, exalted is He, is manifest to the intellects by His power, so it goes back to the meaning of All-Powerful.
And al-Batin (the Hidden): its meaning goes back to the fact that there is nothing like unto Him, and vision does not perceive Him.
And al-Wakil (the Disposer of affairs), al-Shahid (the Witness), al-Hafiz (the Preserver), al-Raqib (the Watchful), al-Sami‘ (the All-Hearing), al-Basir (the All-Seeing), and al-Qarib (the Near): all that returns to the meaning of All-Knowing.
And al-‘Ali and al-A‘la (the Most High, the Highest), al-Mutakabbir (the Supremely Great), al-Quddus (the Most Holy), al-Salam (the Source of peace), and al-Muta‘ali (the Exalted): all this returns to the meaning of the One, the Unique.
And al-Jabbar (the Compeller), al-Bari’ (the Originator), al-Ma‘bud (the One worshipped), and al-Muhaymin (the Guardian) return in meaning to the Creator, the All-Powerful; likewise al-Ba‘ith (the Resurrector) and al-Warith (the Inheritor).
And al-Mu’min (the Giver of security) returns in meaning to the Most Merciful, the Ever-Merciful.
And al-Qawiyy (the Strong), al-‘Aziz (the Almighty), and Shadid al-Mihal (Severe in might) likewise return to the meaning of All-Powerful.
And al-‘Azim (the Magnificent): its meaning goes back to the fact that, exalted is He, there is no limit to His power, no end to His knowledge, and no limit to the vastness of His mercy and His forgiveness and His dominion and His being the First and His being the Last.

Source: Min Thimār al-ʿIlm wa al-Ḥikmah vol.3