(Mu'amin) 40 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ حم
Hameem.
The verse 41: 41 ends as “indeed Adhikr is a Splendid Book,” and verse 41: 42 ends as “sent down from the Wise and Praiseworthy.” Hameem denotes the Arabic letter ‘Ha’ from ‘Hakeem-the Wise’ and the Arabic letter ‘Meem’ from ‘Hameed-the Praiseworthy.’ This means the Splendid Book is revealed from the Wise and Praiseworthy Allah. See explanation 2: 1; 7: 1; 38: 1.