Imam Sadiq (peace be upon him): Allah the Blessed and Exalted created a name from letters, and that Noble One, the Mighty and Majestic, was not qualified by letters, and without uttering it with a spoken word, or having a body, and not described by likeness, nor coloured with any colour; corners and sides were removed from Him and measures were far from Him, and the sense and perception of every possessor of imagination was veiled from Him, without Allah having any [outward] veil. Then He made that name a complete word and a perfect utterance which comprised four parts, each of which is a name together, none of them preceding the other. Then He manifested three of those names because of the creation's need for them, and He veiled and concealed one of those names — and that is the name that is hidden and stored away by these three names which He manifested. And the manifested names are 'Allah', 'Tabaraka' and 'Subhan'. For each of these names He subjected four pillars, so what has been mentioned amounts to twelve pillars. After that, for each pillar of these twelve pillars He created thirty names, each of which indicates one of His acts that are ascribed to those pillars, and the total is 360 names. And they are: al-Rahman, al-Rahim, al-Malik, al-Quddus, al-Khaliq, al-Bari', al-Musawwir, al-Hayy, al-Qayyum — whom neither slumber nor sleep overtakes — al-Alim, al-Khabir, al-Sami', al-Basir, al-Hakim, al-Aziz, al-Jabbar, al-Mutakabbir, al-Ali, al-Azim, al-Muqtadir, al-Qadir, al-Salam, al-Mu'min, al-Muhaymin, al-Bari', al-Munshi', al-Badi', al-Rafi', al-Jalil, al-Karim, al-Raziq, al-Muhyi, al-Mumit, al-Ba'ith, al-Warith. So these names and the other beautiful names of Allah, until the 360 names are completed, are all ascribed to these three names, and these three names are pillars, and that one name — hidden and stored — has been veiled by means of these three names and their manifestation and sufficiency. And this is the meaning of the saying of Allah the Exalted: قُلِ ادْعُوا اللهَ أَوِ ادْعُوا الرَّحْمنَ أَیًّا ما تَدْعُوا فَلَهُ الْأَسْماءُ الْحُسْنی [Say: Call upon Allah or call upon al-Rahman; whichever you call upon, to Him belong the best names].