(Ashoora) 42 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ حم

Haameem.

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.” Haameem denotes the Arabic letter Ha from Hakeem—the Wise—and the Arabic letter Meem from Hameed—the Praiseworthy. That means the Splendid Book was revealed from the Wise and Praiseworthy Allah.