Say, "Call upon Allah or call upon the Most Merciful. Whichever [name] (17:110)

Almuntakhab Fi Tafsir Alquran Alkarim

Say to the Pagans who reject the attribute AL- Rahman and think it is another god: Invoke Allah or invoke AL-Rahman whichever you choose, for to Him belong all the graceful Names which are the supreme appellations in which His unique qualities are ascribed. And to avoid -O Muhammad- their mockery and derision when you engage in the act of worship, you just entertain the profound reverence dutiful to Allah. And do not voice your prayer loudly nor pronounce it inaudibly or below your breath but hold a middle degree between the two extremes

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(17:110) (O Prophet), say to them, "You may call Him by any name, Allah or Rahman, for it is all the same by whichsoever name you call Him because all His names are most excellent. *123 And do not raise your voice high in your Prayer nor make it very low but adopt the middle way *124 between these two

Say, "Call upon Allah or call upon the Most Merciful. Whichever [name] meaning

*123) This is the answer to another objection of the disbelievers. They said, "We have heard the name Allah for the Creator but where from have you brought the name Rahman ?" This was because the name "Rehman " was not used for Allah and they did not like it.
*124) This instruction was given at Makkah. Ibn 'Abbas relates that when the Holy Prophet or his Companions offered their Prayers, they recited the Qur'an jn a loud voice. At this the disbelievers would raise a hue and cry and often called them names. Therefore, they wen enjoined that they should neither say their Prayers in such a loud voice as might incite the disbelievers nor should they say it in such a low voice that their own Companions might not hear it. This instruction was discontinued under the changed conditions at Al-Madinah. However, if the Muslims thay have to face the same conditions, at any place or at any time, they should observe the same instruction.
 

Say, "Call upon Allah or call upon the Most Merciful. Whichever [name] meaning in Urdu

اے نبیؐ، اِن سے کہو، اللہ کہہ کر پکارو یا رحمان کہہ کر، جس نام سے بھی پکارو اُس کے لیے سب اچھے ہی نام ہیں اور اپنی نماز نہ بہت زیادہ بلند آواز سے پڑھو اور نہ بہت پست آواز سے، ان دونوں کے درمیان اوسط درجے کا لہجہ اختیار کرو