Q: There are 99 names of Allah Ta’ala. In the Qur’aan Sharif it seems to be about 104. Please explain.
A: In fact, there are much more than 104. However, there is a specific virtue for reciting the 99 names. The hadeeth does not say that Allah Ta`ala only has 99 names.
And Allah Ta’ala (الله تعالى) knows best.