TAFSIR of the 99 Names of Allah (Name #78) - "Al-Muta'ali":
Al-Muta`ali, the Supreme, is Sublime and is above everything due to His might or perfection. He, Glory to Him, is Most High due to His Greatness. It also means He is high above deficiencies or shortcomings, or above being conceived by anyone's imagination. He is very High above all His creatures.
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