Huwa Allahu alkhaliqu albari-o almusawwiru lahu al-asmao alhusna yusabbihu lahu ma fee (surah Al Hashr: 24)

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

(59:24) He is Allah, the Planner, *44 Executer and Fashioner of creation. *45 His are the names most beautiful. *46 Whatever is in the heavens and the earth extols His Glory. *47 He is the Most Mighty, the Most Wise. *48

Huwal Laahul Khaaliqul Baari `ul Musawwir; lahul Asmaaa`ul Husnaa; yusabbihu lahoo maa fis samaawaati wal ardi wa Huwal `Azeezul Hakeem

*44) That is, those who regard a creature as an associate in His powers, authority, attributes, or in His Being, in fact, utter a grave falsehood, for Allah is far exalted that anybody or anything should be an associate with Him in any sense.
*45) That is, the whole world and everything in it, from the initial plan of its creation till its coming into existence in its final, finished form, is entirely Allah's work of creation. Nothing has come into existence by itself nor come about accidentally, nor has anyone else the least share in its creation and development. Here, Allah's act of creation has been described in three separate stages, which take place one after the other. First is the stage of khalq, which means to ordain, or to plan. It is like an engineer's conceiving the design of a building, which he intends to build for a specific purpose and draws out its detailed diagram and model The second stage is bar', which actually means to separate, to cut, to split asunder. The Creator has been called bari' in the sense that He enforces the plan He has conceived and brings out the thing from non-existence into existence. It is Analogous to the engineer's putting marks on the ground of the full measurements of the building according to the plan, digging the foundations, raising the walls and completing alI the practical preliminaries of the construction work. The third stage is taswir, which means to give shape; here it implies giving something its final complete shape. In aII these three stages there is no resemblance whatever between Allah's work and human works. None of human plans is such as may not have been derived from previous models and plans. But each of Allah's plans is, unique and His own original creation. Whatever man makes, he makes it by combining the substances created by AIIah. He does not bring anything from nonexistence into existence, but composes and constructs by different methods whatever is present and available. Contrary to this, AIIah has brought everything from non-existence into creation, and the substance itself of which He has made the universe is created by Him. Likewise, in the matter of giving shape also man is not the inventor but an imitator, and only a poor imitator. The real Maker of forms and shapes is Allah, Who has given a unique and matchless shape to every species and individual and has never repeated exactly the same shape or from.
*46) Names imply the adjectives, and "His are the excellent names" means that those adjectives which indicate or express some kind of defect are not appropriate for Him. He should be remembered by those names which express His attributes of Perfection. In the Qur'an these beautiful names of AIIah have been mentioned here and there, and in the Hadith 99 names of that Exalted and Pure Being have been enumerated which Timidhi and Ibn Majah have related on the authority pf Hadrat Abu Hurairah. If one studies these names as mentioned in the Qur'an and the Hadith carefully, the can easily understand what words would be appropriate ant suitable if one has to remember Allah in another language.
*47) That is, "Everything proclaims .with the tongue, or otherwise, that its Creator is free frown every fault and defect, weakness and error."
*48) For explanation, see E.N. 2 of Surah Al-Hadid.