Ar-Raheem — This name indicates the particular mercy that He has exclusively for the believers, both in this life and in the hereafter.

Occurrence: 123 times.

Evidence: “The Most Gracious has taught the Qur’an.” (Surah 55 «Ar-Rahmaan», Ayah -1)

“Do not lose hope in Allah’s mercy, for Allah certainly forgives all sins. He is indeed the All-Forgiving, Most Merciful.” (Surah 39 «Az-Zumar», Ayah 53)