Exegesis of the verse: Say, "Call upon Allah or call upon the Most Merciful; whichever name you call upon, to Him belong the best names," and do not

Question:
In the noble verse: (Say, "Call upon Allah or call upon the Most Merciful; whichever name you call upon, to Him belong the best names. And do not raise your voice in your prayer, nor lower it, but seek a way between them.")

Answer:
In the name of Allah, the Most Gracious, the Most Merciful. All praise is due to Allah, Lord of the worlds, and may Allah send blessings and peace upon our Prophet Muhammad, and upon his family and all his Companions. The Prophet (peace and blessings be upon him) used to pray at night, perform the late-night voluntary prayer, and supplicate, saying: "O Allah, O Most Merciful." The polytheists heard him; they used to eavesdrop on his prayer. They said: "Muhammad orders us to call upon one God, yet he calls upon two gods." In their opinion, he was calling upon two: "O Allah, O Most Merciful." Allah revealed this verse: (Say, "Call upon Allah or call upon the Most Merciful; whichever name you call upon, to Him belong the best names"). His names (Glorified and Exalted is He) are numerous, and they are the best names; because every name indicates an attribute of Allah (Glorified and Exalted is He). For this reason, they are the best names. Allah (Exalted and Majestic is He) commanded His Messenger to call upon his Lord and to persist in calling upon Him by His names and attributes. He rebuked the polytheists and said: (Say, "Call upon Allah or call upon the Most Merciful; whichever name you call upon, to Him belong the best names"). Allah, the Most Merciful, and the Most Compassionate—He is called by all His names (Glorified is He). (And to Allah belong the best names, so call upon Him by them).