As per a number of traditions...
As per a number of traditions, the interpretation of the detached letters is solely known by God Almighty.[^2] However, according to some other traditions and taking into account that following these letters which concern the Revelation of the Holy Qur’an, God Almighty tells disbelievers that Divine Revelation is composed of the same letters of alphabet available to them and challenges them to produce similar Verses.
It is worthy of note that many a discussion are to be found in the openings of a number of foregoing Chapters, e.g. Baqara, Al ‘Imran, and A’raf. Furthermore, according to a number of traditions and many a words of its exeget, the first two letters of the opening of the Chapter in question are interpreted as Divine Names beginning with these two letters.
As per a tradition narrated from Imam Sadiq (as), the twain letters in question are interpreted as Hamid (“Praiseworthy”) and Majid (“All-Glorious”).[^3] Some exegets have also interpreted “ H ” as Divine Names like Hamid (“the Praiseworthy”), Halim (“the Clement”), and Hannan (“the Most Compassionate”) and “ M ” as those like Malik (“the Sovereign”), Malik (“the Lord”), and Majid (“All-Glorious”). “H” and “M” might as well allude to Divine Hakimiyya (“Sovereignty”) and Malikiyyat (“Lordship”).
It is narrated from Ibn ‘Abbas that Ha Mim is one of the Most Beautiful Divine Names.[^4] It is evident that these interpretations are not inconsistent and the contextual meaning of the Verse in question may designate them all.
The Qur’anic Verses opening with the phrase “Revelation of the Book” (tanzil al-kitab) make mention of Divine Names and Attributes among which mention may be made of the following: The Revelation of the Book is from Allah, the Omnipotent, the All-Wise ^5 ; The Revelation of the Book is from Allah, the Omnipotent, the Omniscient ^6 ; The Revelation from [Allah], the Most Gracious, the Most Merciful ^7 ; The Revelation [is] sent down by the Omnipotent, the Most Merciful ^8 ; [It is] sent down by the All-Wise, Worthy of all praise ^9 ; A Revelation from the Lord of the worlds ^10 .
Thus, the origin of Revelation is the Possessor of Omnipotence, Wisdom, Mercy, Lordship, and worthy of all praise and glorification.