What is the difference between the names and attributes of Allaah?

All perfect praise be to Allaah, The Lord of the Worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu 'alyhi wa sallam, is His slave and Messenger.

The names of Allaah The Almighty differ from His attributes in two ways:

1-      The names of Allaah The Almighty are those which refer to His exalted essence with all the attributes of perfection that belong to Him, such as:

(The Wise) (the All-knowing), (the All-hearing). These names refer to Allaah The Almighty, and to what exists in Him of wisdom, knowledge hearing and seeing. As for His attributes, these are attributes of perfection that exist in His essence, such as knowledge, wisdom, hearing and seeing. Thus, the name signifies two matters, while the attribute signifies only one matter.

2-      Attributes are more general than names, say, for example, coming and descending are attributes of Allaah The Almighty but we cannot derive names from these attributes, i.e., it is prohibited to say Allaah The Almighty is 'the comer' or 'the descendant'.  Of course, this differs from the names of Allaah The Almighty that refer to His attributes too.  In addition, some attributes of Allaah The Almighty refer to His acts (laughter, anger and joy), which are endless.

Allaah Knows best.