(Ar-Rahman) 55 : 1
بِسْمِ اللَّهِ الرَّحْمَٰنِ الرَّحِيمِ الرَّحْمَٰنُ
The Impartial.
That means the one who gives from His favours to the obedient and disobedient, the one who taught Adhikr from the Paradise itself which is His biggest Favour and the Criterion to distinguish good and bad, thus who became Impartial in the case of Guidance of mankind by authorizing themselves the responsibility of guiding and misguiding each individual, who gave more sustenance and favors in this worldly life to the disbelievers who deny the Impartial Lord considering that they will have hellfire in the Hereafter. See explanation 17: 110; 19: 58; and 43: 33-38.