40. Al-Haseeb
The Reckoner

One who rewards. To take account. Who provides sufficiently. Al Haseeb is the one to whom everything honourable is referred. It is He who calls His abd to account for their deeds. Rewards those who obey Him and penalises those who disobey. The word hasaba mean counted or calculated. Manifests himself upon His creation by achieving an exact balance.

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