This name indicates the ever-lasting mercy and generosity of Allah. This name also indicates that he is the one and only creator of this universe. It is him who brought everything into existence and who will bring everything back to him at the end of time.

Bismillah ir-Rahmaan ir-Raheem refers to the first and second names of Allah. Upon any beginning, we start honoring him as a origin and source of creation at the same time. We can think of Rahman as the giver and Raheem is the receiver in terms of notion.

If Rahman is the light itself, then Raheem could be the illumination. As Rahman is the creator, then Raheem is the creation of him. Rahman’s effect upon its creation is Raheem.