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ٱلسَّمِيعُ
The All-Hearing
As-Sami means The All-Hearing. It refers to Allah as the One who hears everything perfectly, whether it is spoken loudly, whispered quietly, or hidden within the heart. No sound, prayer, or call is ever beyond His hearing.
The name As-Sami comes from the Arabic root:
س م ع (Seen-Meem-Ayn)
It is associated with hearing, listening, awareness, understanding, and receiving sound.