One of the most important and yet illusory elements of human life is time. It begins for us when we are born and when time as we know it ends, this is signified by our death. So our concept of time is completely tied up, for us, with birth and death. But for Allah, who is neither born nor dies, time cannot be as we know it. For Allah, time has no boundaries. Many thinkers have thought of this as a circle.
Here we come to a crucial element of the Qur’an: the significance of these two names, Al-Rahman — The Almighty — and Al-Raheem — The All-Merciful, two names that are in a sense opposite in meaning, but dynamically interrelated in the context of the One who alone fits these names altogether, Allah.