Translation:

180. The most beautiful names belong to Allah: so call on Him by them; but shun such men as use profanity in His names: for what they do they will soon be requited.

Notes (Tafseer)

1154. As we contemplate Allah's nature, we can use the most beautiful names to express His attributes. There are hundreds of such attributes. In the opening Sura, we have this indicated in a few comprehensive words, such as Rahman (most Gracious), Rahim (most Merciful), Rabb-ul-'alamin (Cherisher and Sustainer of the worlds). Our bringing such names to remembrance is part of our Prayer and Praise. But we must not associate with people who use Allah's names profanely, or so as to suggest anything derogatory to His dignity or His unity. Cf. xvii. 110. A) See also lxviii. 44 and n. 5626.