From His beautiful and excellent Names is (Ya Lateef -O Gentle) Al-lateef: the meaning is the Ever-Discreetly Gentle, most affectionate, the knower of all sublities, The Subtle One, The Gracious, The One who is kind to His slaves and endows upon them, Most affectionate or knower of innermost secrets. He is the most delicate, fine, gentle, beautiful one. He is the one who knows the finest details of beauty. The finest of His beauties are hidden in the secrets of the beauties of the soul, wisdom, and divine light.
Ya Latif - (The Subtle One)
Whoever reads this Name Ya Lateef daily, Allah will grant abundance in his rizq (sustenance) and cause all his tasks to be accomplished without difficulties and one who recites this name 100 times after performing two rakats of Namaz will get all his desires fulfilled.