Meaning: These two names indicate
(a) Allah’s comprehensive mercy which He shows to all His creation without exception by creating them and providing for them, and
(b) the particular mercy that He has exclusively for the believers, both in this life and in the hereafter.
Occurrence in the Quran: Ar-Rahmaan: 57 times; Ar-Raheem: 123 times.
Evidence: “The Most Gracious has taught the Qur’an.” (Surat Ar-Rahmaan, 55:1- 2)