The Almightily Allah is most beneficial and creator of the universe. He has countless attributes. He asks from the man. “Then which of the favors of your Lord will you deny?”
99 Names of Allah are the names of God. Each representing a certain Attribute or Description of Almighty Allah. Allah says in the Glorious Qur'an: "He is Allah (God), the Creator, the Originator, The Fashioner, to Him belong the most beautiful names: whatever is in the heavens and on earth, do declare His praises and Glory. And He is the Exalted in Might, The Wise." [Quran 59:24].
The importance of memorizing these 99 Names have great importance which can be examined by the following Hadith (Islamic Book) Abu Huraira reported: The Messenger of Allah (Prophet Muhammad) , peace and blessings be upon him, said, “Allah has ninety-nine 99 names, and whoever preserves them will enter Paradise (Jannah).”