The "99 Names of Allah" refer to the various attributes and qualities of Allah, the Islamic concept of God. Each name reflects a different aspect of His nature, such as Ar-Rahman (The Most Merciful) and Al-Hakim (The All-Wise). These names serve as a way for Muslims to understand and connect with Allah on a deeper level. In Islamic tradition, reciting and memorizing these names is considered a form of worship. Each name is believed to hold spiritual significance and can be invoked in prayers for guidance, protection, and blessings. The names are often used in dua (supplication) and are a central part of Islamic spirituality.