Maʿāni al-Akhbār: And from him, he said – it was narrated to us by Moḥammed bin al-Ḥassan bin Aḥmed bin al-Walīd, who said – it was narrated to us by Moḥammed bin al-Ḥassan al-Ṣaffār, from al-ʿAbbās bin Maʿrūf, from Ṣafwān bin Yaḥya, from the one who narrated to him:

From Abī ʿAbd Allāh عليه السلام, who was asked about In the name of Allāh, The Entirely Merciful, The Especially Merciful (Bismillah al-Raḥmān al-Raḥīm), so he replied: The [letter] bā’ (الباء) [in bism (بسم), stands for the] Bahā’1 of Allāh.
The sīn (السين) [stands for] Sanā’2 of Allāh.
The mīm (الميم) [stands for] Mulk3 of Allāh.
He said: So I said: [And] Allāh?
He replied: The alif (الألف) [stands for] Ālā’ (blessings) of Allāh upon his creations through our authority (wilāyah).
The lām (اللام) [stands for] ilzām (obligating) His creatures to our authority.
I said: And the hā’ (الهاء)?
He said: It is abasement for those who oppose Moḥammed and the family of Moḥammed صلوات الله عليهم أجمعين.
I said: [And] al-Raḥmān?
He said: It is for all the world .
I said: [And] al-Raḥīm?
He said: It is exclusively for the Believers.

1. Beauty and Magnificence.
2. Splendour and Radiance of Beauty.
3. Sovereignty and Authority over all creation.

وعنه ، قال : حدثنا محمد بن الحسن بن أحمد بن الوليد ، قال : حدثنا محمد بن الحسن الصفار ، عن العباس بن معروف ، عن صفوان بن يحيى ، عمن حدثه ، عن أبي عبدالله ( عليه السلام ) أنه سئل عن * ( بِسْمِ اللَّه الرَّحْمنِ الرَّحِيمِ ) * ، فقال : الباء بهاء الله ، والسين سناء الله ، والميم ملك الله . قال : قلت : الله ؟ قال : الألف آلاء الله على خلقه من النعيم بولايتنا ، واللام إلزام الله خلقه ولايتنا . قلت : فالهاء ؟ قال : هوان لمن خالف محمدا وآل محمد ( صلوات الله عليهم أجمعين ) . قلت : الرحمن ؟ قال : بجميع العالم . قلت : الرحيم ؟ قال : بالمؤمنين خاصة