(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 Paradise itself, which is His biggest Favor and the Criterion to distinguish good and bad; thus He became Impartial in the case of Guidance of mankind by authorizing to themselves the responsibility of guiding and misguiding each individual; He who gave more sustenance and favours 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.