Bishmillah

The Basmala has a special significance for Muslims, who are to begin each task after reciting the verse. It is often preceded by Ta'awwudh. In Arabic calligraphy, it is the most prevalent motif, more so even than the Shahadah. The three definite nouns of the Basmala, Allah, ar-Rahman and ar-Rahim correspond to the first three of the traditional 99 names of God in Islam. Both ar-Rahman and ar-Rahim are from the same triliteral root, R-Ḥ-M "to feel sympathy or pity". According to Lane, ar-raḥmān is more intensive, including in its objects the believer and the unbeliever, and may be rendered as "The Compassionate", while ar-raḥīm has for its peculiar object the believer, considered as expressive of a constant attribute, and may be rendered as "The Merciful".

In a commentary on the Basmala in his Tafsir al-Tabari, al-Tabari writes:
“The Messenger of Allah (the peace and blessings of Allah be upon him) said that Jesus was handed by his mother Mary over to a school in order that he might be taught. [The teacher] said to him: ‘Write “Bism (In the name of)”.’ And Jesus said to him: ‘What is “Bism”?’ The teacher said: ‘I do not know.’ Jesus said: ‘The “Ba” is Baha’u'llah (the glory of Allah), the “Sin” is His Sana’ (radiance), and the “Mim” is His Mamlakah (sovereignty).”[2]