al-ʿAyyāshi: From ʿAbd Allāh bin Sinān:

From Abī ʿAbd Allāh عليه السلام on the interpretation of In the name of Allāh, The Entirely Merciful, The Especially Merciful (Bismillah al-Raḥmān al-Raḥīm), he said:
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] Majd3 of Allāh.
It was narrated in a different manner [in which mīm (الميم) means] Mulk4 of Allāh.
Allāh [means that he] is The God of all things.
The meaning of The Entirely Merciful (al-Raḥmān), [is that] His Mercy embraces all creation.
The meaning of The Especially Merciful (al-Raḥīm), [is that] His Mercy is exclusively for the Believers.
And it was narrated in a different manner that Allah is the god of all things.

 

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

العياشي : عن عبدالله بن سنان ، عن أبي عبدالله ( عليه السلام ) ، في تفسير * ( بِسْمِ اللَّه الرَّحْمنِ الرَّحِيمِ ) * فقال : الباء بهاء الله ، والسين سناء الله ، والميم مجد الله – ورواه غيره عنه : ملك الله – والله إله الخلق ، الرحمن بجميع العالم ، الرحيم بالمؤمنين خاصة » . ورواه غيره عنه : « والله إله كل شيء