Bismillah ir Rehman ir Rahim
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According to Dr Sharib:
"Al-Akhir is the One Who lives, subsists and remains when all the
creation perishes and becomes non-existent."
To emulate the name we are advised to be last in leaving the path of
righteousness, beauty and truth. Appropriate recitation wipes out the love
of all, except Allah, from the heart.
see 'The 99 Most Beautiful Names of Allah' by Dr Zahurul Hassan Sharib
Some other references:
Al-Ghazali considers this name along with Al-Awwal (The First) . He says:
"He (God) is last with regard to wayfaring and first with regard to
existence." The implication being that God precedes all existence which
depends upon Him, and thus is the First, but He is the ultimate conclusion
of a search for Him and thus is the Last
(Al-Ghazali - The Ninety-nine Beautiful Names of God. Trans. Burrel/Daher: ITS: 1992.)
It is well understood by Muslims that in the case of the long line of
prophets, the holy Prophet Muhammed is described as the last of the line,
which is taken to be the culmination and perfection (or seal) of
prophethood. The sufis regard the light of Muhammed
(Nur-i-Muhammed), the Logos, as the first, or the essence of
prophethood - nevertheless as an historical, physical, manifestation he is
the last i.e. the fullest culminating transformation by the prophetic light, of
the darkness of materiality.
Taking this as a model for understanding the Name 'The Last', we might
think that His (God's) ascribing to Himself the specific quality of being
called 'The Last' implies that one of His qualities is that He imposes a
limit, or an end or culmination to creation or manifestation.
The 'end', being the culmination, may also be the manifestation of the
original purpose. 'God was a hidden secret and He desired to be known.'
There is a beautiful symmetry in the qualities described in the verse from
the Qur'an - the First, the Last, the Evident and the Hidden. 'The First'
being that which is hidden, in the sense of being latent, rather than
manifest, and 'The Last' being the manifestation, completion, or
'evidence' of what was hidden within the First. This is completed by the
reminder that God (alone) has full knowledge of everything - which could
also be understood to imply of every last particle.
In terms of human psychology the term 'last' seems to imply a sense of
completion. If we are exploring a treasure chest of objects, our
exploration is complete only when the last object is finally revealed. In
seeking to 'know ourself 'we need to try discover everything within our
nature, to the very last part.
JMZ

He is the First
And the Last,
The Evident
And the Hidden,
And He has full knowledge
Of all things.
Huwal -'Awwalu
wal - 'Aakhiru
waz-Zaahiru
wal-Baatin:
wa Huwa bi-kulli-shay-'in 'Aliim.'
Qur'an 57:3