"...
Islamic theological thinking revolves around the divine names revealed in the Koran, the so-called 'ninety-nine names or attributes of God'. Each of the two basic theological perspectives, transcendence and immanence, emphasizes certain names or attributes of God. When God is conceived of as transcendent, He is called by such names as Mighty, Inaccessible, Great, Majestic, Compeller, Creator, Proud, All-High, King, Wrathful, Avenger, Slayer, Depriver and Harmer. The tradition calls these the Names of Majesty or the Names of Severity. In the present context, I would call them 'yang names', since they place stress upon greatness, power, control and masculinity. When God is understood in terms of similarity and immanence. He is called by names such as Beautiful, Near, Merciful, Compassionate, Loving, Gentle, Forgiving, Pardoner, Life-giver, Enricher and Bestower. These are known as the 'Names of Beauty' or 'Gentleness'. They are 'yin names', since they place stress on submission to the wishes of others, softness, acceptance and receptivity.
All these names and many more like them are mentioned in the Koran. In the view of the Muslim cosmolo-gists, these two categories of names work in harmony to bring the cosmos into existence. As Rumi puts it, referring to the two kinds of names by their dominant attribute, "Severity and gentleness were married, and a world of good and evil was born from the two" (Rumi 1925-40, II 2680, quoted in Chittick, 1983, p. 101).
..."
The Tao Of Islam by Sachiko Murata