[Pooya/Ali Commentary 7:180] Excellent or most beautiful names of Allah are those which give us the idea of His infinite attributes, such as rahman and rahim, rabbul alamin and maliki yawmiddin etcetera. There are people who use His names profanely- which suggest things derogatory to His unity and infiniteness-such as calling Him the father of Isa. Violating the sanctity of His holy names, assigning to Him attributes which negate His absoluteness, omnipotence and hayy al qayyum (self-subsisting) existence, or calling others with names exclusively owned by Him is polytheism. Only the names the Holy Prophet has taught us in view of His unity, wisdom, might and will, and the names mentioned in the Quran should be used.