Allah said next,

الرَّحْمَـنِ الرَّحِيمِ

(Ar-Rahman (the Most Gracious), Ar-Rahim (the Most Merciful)) We explained these Names in the Basmalah. Al-Qurtubi said, "Allah has described Himself by `Ar-Rahman, Ar-Rahim' after saying `the Lord of the Alamin', so His statement here includes a warning, and then an encouragement. Similarly, Allah said,

The second verse speaks of the Divine quality of mercy, employing two adjectives Rahman and Rahim of which are hyperbolic terms in Arabic, and respectively connote the superabundance and perfection of Divine mercy. The reference to this particular attribute in this situation is perhaps intended to be a reminder of the fact that it is not through any external compulsion or inner need or any kind of necessity whatsoever that Allah has assumed the responsibility of nurturing the whole of His creation, but in response to the demand of His own quality of mercy. If this whole universe did not exist, He would suffer no loss; if it does exist, it is no burden to Him.