though the meaning of this statement agrees with the meaning of that, in that al-Raḥmān has a meaning that al-Raḥīm does not have, and that al-Raḥīm has an interpretation other than the interpretation of al-Raḥmān.

And the third statement regarding the interpretation of that is what:

149 - ʿImrān ibn Bakkār al-Kalāʿī narrated to me, he said: Yaḥyā ibn Ṣāliḥ narrated to us, he said: Abū al-Azhar Naṣr ibn ʿAmr al-Lakhmī, from the people of Palestine, narrated to us, he said: I heard ʿAṭāʾ al-Khurāsānī say: "He was al-Raḥmān, so when al-Raḥmān was usurped from His name, He became al-Raḥmān al-Raḥīm." (1)

And what ʿAṭāʾ intended by this statement of his—God willing—is that al-Raḥmān was among the names of Allah by which none of His creation named himself; but when the liar Musaylima named himself by it—which was his usurping it, meaning his taking it for himself from His names—Allah, exalted be His praise, informed that His name is "al-Raḥmān al-Raḥīm" in order to distinguish thereby for His servants His name from the name of the one who had named himself by His names, since no one is named "al-Raḥmān al-Raḥīm"—combining these two names for him—other than Him, exalted be His mention. Rather, some of His creation may name himself either Raḥīm or Raḥmān. As for "Raḥmān Raḥīm", they have never been combined for anyone besides Him, nor will they be combined for anyone other than Him. Thus, it is as though the meaning of this statement of ʿAṭāʾ is that Allah, exalted be His praise, merely distinguished, by repeating al-Raḥīm after al-Raḥmān, between His name and the name of others among His creation, whether their meanings differed or agreed.

And what ʿAṭāʾ said of that is not corrupt in meaning; rather, it is permissible that He, exalted be His praise, singled Himself out by naming Himself with both of them together, as a clarification of it from His creation, so that His servants, by mentioning both together, would know that He is intended by mentioning them, to the exclusion of anyone else among His creation, along with what lies in the interpretation of each of them of a meaning that is not in the other.