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ٱلْوَالِي
The Governor
Al-Wali means The Governor. It refers to Allah as the One who rules, manages, and controls all affairs of creation with perfect wisdom and authority. He is the true Master who governs everything in the heavens and the earth.
The name Al-Wali comes from the Arabic root:
و ل ي (Waw-Lam-Ya)
It is associated with authority, governance, guardianship, management, closeness, protection, and control.