Tafsir alJalalayn Sura الأعراف Ayah No. 180

And to God belong the, ninety nine, Most Beautiful Names — mentioned in hadīth — (al-husnā is the feminine for al-ahsan) so invoke, name, Him by them, and leave those who blaspheme His Names (yulhidūn, ‘they blaspheme’, from [fourth form] alhada or [first form] lahada, meaning ‘those who incline away from the truth’), by deriving from them names for their gods, as in the case of al-Lāt, from Allāh (‘God’), al-‘Uzzā, from al-‘Azīz (‘Mighty’), and Manāt, from al-Mannān (‘Lord of Favours’). They will be requited, in the Hereafter, the requital, for what they did — this was [revealed] before the command to fight [them].

Tafsir al-Jalalayn, trans. Feras Hamza
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وَللَّهِ ٱلأَسْمَآءُ ٱلْحُسْنَىٰ فَٱدْعُوهُ بِهَا وَذَرُواْ ٱلَّذِينَ يُلْحِدُونَ فِيۤ أَسْمَآئِهِ سَيُجْزَوْنَ مَا كَانُواْ يَعْمَلُونَ
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