Al-Hakeem - He has supreme wisdom in everything, in whatever He has decreed, in His legislation and reward and punishment on the Day of Judgement. He has given everything its perfect form and created everything in the best possible manner. He never creates anything in vain, nor does He legislate or judge in vain. He does things in His absolute wisdom.

Occurrence: 91 times.

Evidence: “And He is the All-Mighty, the All-Wise.” (Surah 14 «Ibrahim» , Ayah 4)