Secret of number 40

His Names, the Exalted and Almighty, are four. Three of them are manifest and one is unseen. The manifest names are Allah (Divine Essence), Ar-Rahman (Encompassing in Mercy) and Ar-Raheem (Intensely Merciful). As for the one that is unseen, it is the Truth and Reality and it is symbolized by the word ‘He’ (Huwa), also known as the greater, greater, and greater name.