Explanation

Al- Lateef is the One who is most subtle and gracious, The One whose nature is gentle, affectionate, courteous, and refined, The One who is kind, gracious, and understanding, with regard for the subtle details of individual circumstances, The One whose actions are so fine and subtle that they may be imperceptible, beyond our comprehension and The One whose delicate perception reveals the subtleties of all things.

It has classical Arabic connotations such as being thin, delicate, refined, elegant, graceful, to be gentle, gracious, courteous, to be subtle, knowing the obscurities of all affairs, treating with regard for circumstances, being most soothing and refined in manner, and treating with kindness, goodness, gentleness, benevolence, affection.

This name is used 7 times in the Qur’an.

Quran References

Vision perceives Him not, but He perceives [all] vision; and He is the Subtle, the Aware.  (Quran 6:103)

Do you not see that Allah has sent down rain from the sky and the earth becomes green? Indeed, Allah is Subtle and Aware.  (Quran 22:63)

[And Luqmān said], “O my son, indeed if it [i.e., a wrong] should be the weight of a mustard seed and should be within a rock or [anywhere] in the heavens or in the earth, Allah will bring it forth. Indeed, Allah is Subtle and Aware. (Quran 31:16)

And remember what is recited in your houses of the verses of Allah and wisdom. Indeed, Allah is ever Subtle and Aware. (Quran 33:34)