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One who hears any noise or sound in His kingdom emanating from any creature and also One who listens to the invocations of His creatures to respond to their invocations.

The name As Samee' emphasizes Allah's attribute of complete awareness and understanding of all sounds and voices. This attribute assures believers that their prayers, thoughts, and cries for help are heard, providing comfort and hope. The origin of this name comes from the Arabic root 'سمع' (sama'), which means 'to hear'. This name reflects Allah's omnipresence and is often invoked in prayers and supplications.