The Exalted said: “He is Al-Latif (the Most Subtle and Courteous), Well-Acquainted with all things.” (Al-Anam: 103)
The Linguistic Meaning:
Al-Latteef: Being courteous, and knowledgeable about tiny things.
God, the Praiseworthy, is the Courteous, knowing about tiny matters, giving mercy by way of unknown ways; He is Kind to His believers, helping their causes by subtle methods.
The Grandeur of Al-Latteef
He is Kind to the believer, as He provides him with what is proper to the needs of the believer, and He is Incomprehensible in His Sublimity, He, the Exalted said: “No vision can grasp Him, but He grasps all vision. He is Al-Latif (The Most Subtle and Courteous), Well-Acquainted with all things.” (Al-Anam: 103).
He cannot be seen in this life out of His Kindness to us, yet He can be seen in the Hereafter as a favor, love and generosity. However, He is Incomprehensible in this life and the Hereafter because of His Unimaginable Sublimity and Greatness.