١١٠. قُلِ ٱدْعُوا۟ ٱللَّهَ أَوِ ٱدْعُوا۟ ٱلرَّحْمَـٰنَ ۖ أَيًّا مَّا تَدْعُوا۟ فَلَهُ ٱلْأَسْمَآءُ ٱلْحُسْنَىٰ ۚ وَلَا تَجْهَرْ بِصَلَاتِكَ وَلَا تُخَافِتْ بِهَا وَٱبْتَغِ بَيْنَ ذَٰلِكَ سَبِيلًا
١١١. وَقُلِ ٱلْحَمْدُ لِلَّهِ ٱلَّذِى لَمْ يَتَّخِذْ وَلَدًا وَلَمْ يَكُن لَّهُۥ شَرِيكٌ فِى ٱلْمُلْكِ وَلَمْ يَكُن لَّهُۥ وَلِىٌّ مِّنَ ٱلذُّلِّ ۖ وَكَبِّرْهُ تَكْبِيرًۢا
[110-111] O Prophet, say to them, “You may call Him by any name, Allah or Rahman, for it is all the same by whichever name you call Him because all His names are most excellent.123 And do not raise your voice high in your Prayer nor make it very low but adopt the middle way124 between these two and say, “Praise is for that Allah who has begotten no son nor has any partner in His Kingdom nor is helpless to need any supporter,”125 And glorify Him in the most glorious way.”
123This is the answer to another objection of the disbelievers. They said, "We have heard the name Allah for the Creator but where from have you brought the name Rahman?" This was because the name "Rahman " was not used for Allah and they did not like it.
124This instruction was given at Makkah. Ibn 'Abbas relates that when the Holy Prophet or his Companions offered their Prayers, they recited the Qur'an jn a loud voice. At this the disbelievers would raise a hue and cry and often called them names. Therefore, they wen enjoined that they should neither say their Prayers in such a loud voice as might incite the disbelievers nor should they say it in such a low voice that their own Companions might not hear it. This instruction was discontinued under the changed conditions at Al-Madinah. However, if the Muslims they have to face the same conditions, at any place or at any time, they should observe the same instruction.
125A subtle sarcasm is implied in the sentence. The mushriks believed that Allah had appointed assistants and deputies for the administration of His Kingdom. Obviously this meant that Allah was helpless and powerless to carry out the administration of His Kingdom: therefore, He needed supporters to help Him in the work of His Godhead. This sentence negates their false creeds, saying, “He does not stand in need of any gods and saints in order to delegate to them the different departments of His Godhead or make them governors in different parts of His Kingdom.”