“When a greeting is offered to you, meet it with a more courteous greeting, or at least one of equal courtesy. Allah takes careful reckoning of all things.” [Sūrah al-Nisā’: 86]
“Allah suffices as a Reckoner.” [Sūrah al-Nisā’: 6 and Sūrah al-Ahzāb: 39]
The Prophet (peace be upon him) once spoke favorably about a man, then said: “This is how I reckon him to be, though Allah is the (true) Reckoner. I do not vouch for anyone on Allah’s behalf.” [Sahīh al-Bukhārī (2668) and Sahīh Muslim (3000)]
The name al-Hasīb also connotes that Allah is sufficient to take care of all of our needs. We need no one else.
Allah says: “And whosoever puts his trust in Allah, He will suffice him.” [Sūrah al-Talāq: 3]
This is why, when we fear something in this world, it is prescribed for us to say: “My Lord is sufficient for me, and He is the best protector.”
The Qur’an tells us that when the armies had gathered against Prophet Muhammad (peace be upon him) and His followers, some of the people who wanted to break the Muslims’ resolve said: “They have gathered against you, so fear them.”
However, it only increased the believers in faith, and they said: ‘Say: Allah is Sufficient for us! Most Excellent is He in whom we trust as Disposer of our affairs!’” [Sūrah Āl `Imrān: 173]
Abraham (peace be upon him) said the same thing when he was cast by his people into the fire. [Sahīh al-Bukhārī: 4563]
Allah is sufficient for his creature against all that threatens them. “Is not Allah sufficient for His servant?” [Sūrah Zumar: 36]
He is sufficient for the believers from those among the disbelievers and hypocrites who harbor enmity against them. Allah says: “O Prophet! Allah is Sufficient for you and for the believers who follow you.” [Sūrah al-Anfāl: 64]
He also says: “And if they intend to deceive you (O Muhammad), then Allah is sufficient for you.” [Sūrah al-Anfāl: 62]
Allah is also referred to as al-Hāsib (the one who takes reckoning) in two verses: “Sufficient are We to take reckoning.” [Sūrah al-Anbiyā’: 47] and “He is the swiftest of those who take reckoning.” [Sūrah al-An`ām: 62]
These verses speak about Allah taking a reckoning of the people and recompensing them for what they do. Allah’s reckoning is precise, taking everything into account, missing no detail. In this way, Allah’s name al-Hāsib refers to His knowledge, highlighting the fact that Allah’s knowledge is precise and comprehensive.