(Assajada) 32 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ الم

Alif Lam Meem

Since Adhikr is the Best interpretation of the Lord’s Book, it explains everything as stated in verse 16: 89. ‘Alif’ denotes Lord Allah from whom the Book is sent down, ‘Lam’ denotes Angel Jibreel through whom it is sent down, and ‘Meem’ denotes Messenger Muhammad, into whose heart it is sent down as mentioned in verses 26: 192-194. See explanation 2: 1.