الرَّحِيمُ
Ar-Rahim - The most merciful

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)