(Lukman) 31 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ الم
Alif Lam Meem.
‘Alif’ denotes Lord Allah from whom the Book is sent down, ‘Lam’ denotes the Angel ‘Jibreel’ through whom It is sent down, and ‘Meem’ denotes Messenger Muhammad into whose heart It is sent down as explained in verses 2: 1