Answer
Allah Ta’ala states, ?And for Allah, there are beautiful names?? (A?araaf)
Allaamah Ibn Katheer (RA) narrates that Abu Hurayra (Radhiallaahu Anhu) said that Rasulullah (Sallallaahu Alayhi Wasallam) said, ?For Allah, there are 99 names, whoever memorises and recites them will enter Jannah and Allah is unique and loves odd numbers.?
and Allah Ta’ala Knows Best
Mufti Ebrahim Desai