Surat al-Baqarah
2 In the name of Allah, the Most Gracious, the Most Merciful
His saying: "Alif-Lam-Mim"
There is a difference of opinion regarding its interpretation, based on several points:
[The first interpretation]
Some say: "I am Allah, the All-Knowing."
43 - Abu Sa'id al-Ashajj narrated to us, Waki' narrated to us, from Sharik, from 'Ata' ibn al-Sa'ib, from Anas al-Duha, from Ibn 'Abbas: "Alif-Lam-Mim," he said: "I am Allah, the All-Knowing." Abu Muhammad said: Sa'id ibn Jubayr and al-Dahhak interpreted it likewise.
[The second interpretation]
And those who interpret it as one of the names of Allah.
44 - Al-Hasan ibn Muhammad ibn al-Sabbah narrated to us, Yahya ibn 'Abbad narrated to us, Shu'bah narrated to us, from al-Suddi, who said: It reached me from Ibn 'Abbas that he said: "Alif-Lam-Mim is one of the Greatest Names of Allah."
45 - Abu Zur'ah narrated to us, 'Amr ibn Hammad ibn Talhah al-Qannad ibn Nasr narrated to us, from al-Suddi: "Alif-Lam-Mim"; as for "Alif-Lam-Mim," it is a letter derived from the letters of the Name of Allah.
46 - My father narrated to us, Muhammad ibn 'Abd al-'Aziz ibn Abi Rizmah narrated to us, my father narrated to us, 'Isa ibn 'Ubayd narrated to us, from Husayn ibn 'Uthman al-Muzani, from Salim ibn 'Abd Allah, who said: "Alif-Lam-Mim, Ha-Mim, Nun, and the like, are letters of Allah's Names, abbreviated."
47 - 'Ali ibn al-Husayn narrated to us, Abu Bakr and 'Uthman, the two sons of Abi Shaybah, narrated to us, they said: Suwayd ibn 'Amr narrated to us, from Abi 'Awanah, from Isma'il ibn Salim, from 'Amir, that he was asked about Alif-Lam-Mim, Alif-Lam-Ra, Ha-Mim, and Sad. He said: "They are a name from the names of Allah, abbreviated by spelling; when you connect them, they become a name from the names of Allah."
48 - My father narrated to me, Muhammad ibn Ma'mar narrated to me, 'Ayyash ibn Ziyad al-Bahili narrated to us, Shu'bah narrated to us, from Abi Bishr, from Sa'id ibn Jubayr, from Ibn 'Abbas, concerning His saying: "Alif-Lam-Mim, Ha-Mim, Nun," he said: "An abbreviated name."
(1) Ibn Nasr is Asbat ibn Nasr, and perhaps there is an omission here—and Allah knows best—as is the case in the chain of report number 58.