Allah (SwT) has said,
“So that He may ascertain that they have truly delivered the messages of their Lord, and He encompasses what is with them, and He records the number of all things” (Qur’an, 72:28).
The root word of”Al-Muhsi” is ihsa’ which means: counting, computing, conducting a census, taking inventory…, etc. Linguistically, it also means to tolerate or to be able to handle. It is also used to describe a tract of land where there is a large quantity of pebbles or stones.
Allah (SwT) is al-Muhsi Who counts what we do and readies it for the Day when we meet Him, that is, the Day of Judgment, the day of hisab, accounting or reckoning, the day of reward or punishment. Al-Muhsi knows all precise and minute matters, the secrets of what is decreed. He sees what is apparent and is fully knowledgeable of what is hidden.
He counts the acts of obedience to Him, knows everything, counts our breath and is acquainted with our insinuations. He is knowledgeable of all beings in existence, when they move around or when they are still, and with all their affairs and deeds.
This Attribute’s meaning and derivations exist in several places; here are some examples:
Certainly He has a comprehensive knowledge of them, and He has numbered them a (comprehensive) numbering. (Qur’an, 19:94)
Surely We shall give life (back) to the dead, and We record what they have sent forth before and what they leave behind, and of all things have We taken account in a clear Book. (Qur’an, 36:12)
And We have recorded everything in a book. (Qur’an, 78:29)