(Mu'amin) 40 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ حم

Hameem.

The verse 41: 41 ends as ‘indeed Adhikr is a Splendid Book’; and the verse 41: 42 ends as ‘sent down from the Wise and Praiseworthy’. Haameem denotes the Arabic letter ‘Ha’ From ‘Hakeem-the Wise’ and the Arabic letter ‘Meem’ from ‘Hameed-the Praise worthy’. That means the Splendid Book revealed from the Wise and Praiseworthy Allah. See explanation 2: 1; 7: 1; 38: 1.