What is the difference between the attributes (Sifat) of Allah and His Most Beautiful Names (Asma'ul Husna), glory be to Him?

The difference between the names and attributes of Allah goes back to two matters: The first is that the names indicate Allah's Essence and the attributes of perfection inherent in Him, while the attributes are the characteristics of perfection inherent in Allah's Essence. Thus, a name indicates two things, and an attribute indicates one thing. As for the second, the category of attributes is broader than that of names. For example, among His attributes are 'coming,' 'drawing near,' and 'descending,' yet it is not permissible to derive names from them. Meanwhile, names indicate attributes, such as the names Ar-Rahman (The Most Merciful) and As-Sami' (The All-Hearing), which indicate mercy and hearing, respectively. Among Allah's attributes are those related to His actions, such as joy, laughter, and anger, and His actions are limitless.