Assalaamu alaykum. (1) Is it considered shirk (polytheism) or is it just a sin if someone calls a person Ghafoor or Razzaq (while his actual name is Abdul Ghafoor or Abdur Razzaq)? (2) What should a latecomer (who joined in the third rak’ah [unit of prayer]) say in the last tashahhud with the imam?

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 is His slave and Messenger.

There is nothing wrong with calling a person with common names that are attributed to Allaah and other than Allaah, and this is not considered shirk or a sin.

Al-Haskafi said in ad-Durr al-Mukhtaar, “It is permissible to name with ‘Aliyy and Rasheed as these are common names, but what is intended in regard to us is not the same as what is intended to Allaah.” 

The fatwa of the Standing Committee reads:

“Many names are common between Allaah and His creatures in the wording and the general mental meaning. They are attributed to Allaah with a meaning that is exclusive to Him and that befits His Majesty, and they are given to a creature with a meaning particular to this creature and that suits him. It is said, for example: Allaah is Haleem (Forbearing) and Ibraaheem (Prophet Abraham) is haleem, but the forbearance of Abraham is not like the forbearance of Allaah. Also, Allaah is Ra’oof (Compassionate) and Raheem (Especially Merciful), and Muhammad is ra’oof and raheem, but the compassion and mercy of Muhammad are not like the Compassion and Mercy of Allaah for His creation ... there are many other examples about this that have been mentioned in the Quran and the confirmed Sunnah of His Messenger . This does not necessarily mean resembling the creature to the Creator regarding the name or attribute or style of speech.”

Based on this, there is nothing wrong with calling a person Ghafoor (Forgiving) because this is one of the common names; Allaah says (what means): {But if you pardon and overlook and forgive - then indeed, Allaah is Forgiving and Merciful.} [Quran 64:14]

As regards the name Razzaaq, it is not permissible to call a person by this name according to some scholars as this is a name exclusive to Allaah [Who is The Ever Sustaining]

Ibn Al-Qayyim said in Tuhfatul-Mawdood, “It is not permissible to name with Al-Ahad or As-Samad or Al-Khaaliq or Ar-Razzaaq, as well as the other names that are exclusive to Allaah Almighty alone.” 

Accordingly, if a person calls another person Razzaaq while he knows that this is prohibited, then he bears a sin for that, but it is not shirk. For more benefit, please refer to fatwa 326101.

As regards how a latecomer recites the tashahhud if he joined the imaam in the last rak’ah, then please refer to fatwa 89445.

Allaah knows best.