Tafsir of Al-A'raf 7:180

{And to Allah belong the Most Beautiful Names} Which are the most excellent of names, because they signify excellent meanings of glorification, sanctification, and the like.

{So call upon Him by them} Meaning: address Him by those names.

{And leave those who deviate concerning His names} Meaning: abandon the naming practices of those who incline away from the truth and correctness regarding them, for they name Him with names other than the Most Beautiful. This occurs when they name Him with what is not permissible for Him—as we have heard the Bedouins say in their ignorance: "O Father of Generosity," "O White-Faced One," "O Generous One"—or when they refuse to address Him by some of His Most Beautiful Names, such as saying "O Allah" while refusing to say "O Most Merciful," even though Allah the Exalted has said: {Say, "Call upon Allah or call upon the Most Merciful. Whichever [name] you call - to Him belong the Best Names"} (Al-Isra: 110).

It is also possible that it means: "To Allah belong the Most Beautiful Attributes," which are the attributes of justice, goodness, benevolence, and the negation of any resemblance to creation. So, describe Him with these, and leave those who deviate regarding His attributes—those who describe Him as willing ugly deeds, creating indecency and evil, or with what falls under anthropomorphism, such as [physical] vision and the like.

It has also been said: Their deviation regarding His names is their naming of idols as "gods," and their derivation of al-Lāt from Allāh, and al-ʿUzzā from al-ʿAzīz.

{And among those We created is a community which guides by the truth and by it establishes justice.}