74

The Last: Is the One who exists without interruption while the creatures are annihilated at every moment; He who is eternal, He who annihilates and is exempt from being annihilated and the disappearance of one or more attributes; The one that exists without being concerned by the notion of end and annihilation

The name Al Aakhir signifies that Allah is the ultimate end of all existence. In Islamic theology, this name emphasizes His eternal nature and the idea that everything in the universe has a beginning and an end, but Allah remains beyond the constraints of time. It reflects the belief in the Day of Judgment and the finality of His will.