From His beautiful and excellent Names is the Ever-Discreetly Gentle (al-Lateef). He is the One Who is so Discreet in His Actions that He discerns the hidden and secret, and what the hearts are filled with. He also perceives what is in the lands, of enclosed grains and seeds. He is Ever-Gentle with His devoted slaves and makes things easy for them and keeps them away from difficulties. He makes the path to His Pleasure and Generosity easy for them. He protects them from every and means that may lead to His anger. This is through means that they may perceive as well as means that they do not perceive. He also decrees matters for them that they dislike in order for them to be granted what they love. He is Gentle with them with respect to their own souls as He guides them to His beautiful ways and His noble creations. He is Gentle with them with respect to matters that are external to them with every goodness and righteousness. The name Al-Lat.eef is close in its meaning to Al-Khabeer (the Well-Acquainted with all things), Al-Ra`oof (the Clement) and Al-Kareem (the Generous).
Shaykh Abdur Rahmaan Naasir Al-Sa`di