Tafsīr al-ʿAyyāshi: From ‘Ismāʿīl bin Mahrān, who said:

Abū Ḥassan al-Ridha عليه السلام said: In the name of Allāh, The Entirely Merciful, The Especially Merciful (Bismillah al-Raḥmān al-Raḥīm) is closer to the Greatest Name of Allāh than the black of the eye is to the white.1

1. It is said that the al-‘Ism al-Aʿdham (The Greatest name of Allāh) is الله (Allāh) itself, due to the fact that it is the one name which combines all names; and that the other names of Allāh fall under the shade of the name ‘Allāh’, directly or indirectly. For example al-Shāfi – The all-Healing – which falls under the name al-Rāziq – The provider of wealth and sustenance – and al-Rāziq falls under al-Khāliq – The Creator – which it falls under al-Qādir – The all-Powerful and Capable – which ultimately falls under the name Allāh. Thus, the name ‘Allāh’ encompasses all names.

عن إسماعيل بن مهران ، قال : قال أبو الحسن الرضا ( عليه السلام ) : * ( بِسْمِ اللَّه الرَّحْمنِ الرَّحِيمِ ) * أقرب إلى اسم الله الأعظم من سواد العين إلى بياضها