Abu Hurayrah narrated that the Messenger of Allah ﷺ said,
«إِنَّ للهِ تِسْعًا وَتِسْعِينَ اسْمًا مِائَةً إِلَّا وَاحِدًا، مَنْ أَحْصَاهَا دَخَلَ الْجَنَّةَ وَهُوَ وِتْرٌ يُحِبُّ الْوِتْر»
(Verily, Allah has ninety-nine Names, a hundred less one; whoever counts (and preserves) them, will enter Paradise. Allah is Witr (One) and loves Al-Witr (the odd numbered things),) The Two Sahihs collected this Hadith. We should state that Allah's Names are not restricted to only ninety-nine. For instance, in his Musnad, Imam Ahmad recorded that `Abdullah bin Mas`ud said that the Messenger of Allah ﷺ said;
«مَا أَصَابَ أَحَدًا قَطُّ هَمٌّ وَلَا حَزَنٌ فَقَالَ: اللَّهُمَّ إِنِّي عَبْدُكَ، ابْنُ أَمَتِكَ، نَاصِيَتِي بِيَدِكَ مَاضٍ فِيَّ حُكْمُكَ، عَدْلٌ فِيَّ قَضُاؤُكَ، أَسْأَلُكَ بِكُلِّ اسْمٍ هُوَ لَكَ سَمَّيْتَ بِهِ نَفْسَكَ أَوْ أَنْزَلْتَهُهِفي كِتَابِكَ أَوْ عَلَّمْتَهُ أَحَدًا مِنْ خَلْقِكَ أَوِ اسْتَأْثَرْتَ بِهِ فِي عِلْمِ الْغَيْبِ عِنْدَكَ أَنْ تَجْعَلَ الْقُرآنَ الْعَظِيمَ رَبِيعَ قَلْبِي، وَنُورَ صَدْرِي، وَجَلَاءَ حُزْنِي، وَذَهَابَ هَمِّي، إِلَّا أَذْهَبَ اللهُ حُزْنَهُ وَهَمَّهُ وَأَبْدَلَ مَكَانَهُ فَرَحًا»
(Any person who is overcome by sadness or grief and supplicates, `O Allah! I am Your servant, son of Your female servant. My forelock is in Your Hand. Your decision concerning me shall certainly come to pass. Just is Your Judgement about me. I invoke You by every Name that You have and that You called Yourself by, sent down in Your Book, taught to any of Your creatures, or kept with You in the knowledge of the Unseen that is with You. Make the Glorious Qur'an the spring of my heart, the light of my chest, the remover of my grief and the dissipater of my concern.' Surely, Allah will remove his grief and sadness and exchange them for delight.) The Prophet was asked "O Messenger of Allah! Should we learn these words" He said,
«بَلَى يَنْبَغِي لِكُلِّ مَنْ سَمِعَهَا أَنْ يَتَعَلَّمَهَا»
(Yes. It is an obligation on all those who hear this supplication to learn it.) Al-`Awfi said that Ibn `Abbas said about Allah's statement,
وَذَرُواْ الَّذِينَ يُلْحِدُونَ فِى أَسْمَـئِهِ
(and leave the company of those who belie His Names) "To belie Allah's Names includes saying that Al-Lat (an idol) derived from Allah's Name." Ibn Jurayj narrated from Mujahid that he commented,
وَذَرُواْ الَّذِينَ يُلْحِدُونَ فِى أَسْمَـئِهِ
(and leave the company of those who belie His Names) "They derived Al-Lat (an idol's name) from Allah, and Al-`Uzza (another idol) from Al-`Aziz (the All-Mighty)." Qatadah stated that Ilhad refers to associating others with Allah in His Names (such as calling an idol Al-`Uzza). The word Ilhad used in the Ayah in another from means deviation, wickedness, injustice and straying. The hole in the grave is called Lahd, because it is a hole within a hole, that is turned towards the Qiblah (the direction of the prayer).