Al-Rahimis the one who bestows Mercy, the dispencer of Grace, upon those in need. The mercy of God is both perfect and inclusive. God - great and glorious - dispenses His Mercy upon all of His creation, whether they are deemed to be deservant or not. Tradition states that God has commanded Himself to bestow multitudes of Mercy upon His creation even though we may be deservant of His wrath.

According to Imam Al-Ghazali, man's share in this attribute 'lies in not turning away from any needy persons without meeting their needs to the extent of his ability, nor turning from any poor in his neighbourhood or town without committing himself to them and ridding them of their poverty - either from his own wealth or reputation, or by interceding on their behalf with another. And if he be unable to do all that, he should assist them by prayer or by showing grief on account of their need, in sympathy and love towards them, as though he were thereby sharing in their misfortune and their need.