1. A group of our people has narrated from Ahmad ibn Muhammad ibn Khalid from al-Qasim ibn Yahya from his grandfather al-Hassan ibn Rashid from ‘Abdallah ibn Sinan who has said the following:

“I asked Abu ‘Abdillah about the interpretation of ‘In the Name of Allah, the All-Merciful, the Especially Merciful.’ (Bismillah al-Rahman al-Rahim) He (the Imam ) replied, “B is Baha ’Ullah (the beauty of Allah); and S is Sana ’Ullah (the radiance of Allah); and M is Majdullah (the grandeur of Allah), or according to some other narrators, M is Mulkullah (the kingdom of Allah); and Allah means the god of all things. (He is) al-Rahman (merciful) to all of His creatures, and (He is) Al-Rahim (merciful) to the believers in particular.”