What is the meaning of Allah's name "Al-Lateef"?
The name of Allah, "Al-Lateef" (The Subtle/All-Kind), signifies two matters: First, His knowledge of the most minute details of affairs, hidden things, and what is in people's consciences. As Al-Sa'di said: "He whose knowledge is so subtle that it comprehends hidden things, concealed matters, and what the chests contain." Second, His beneficence to His servants from where they do not expect, as Al-Zajaj mentioned. He facilitates for them the means of their livelihood, averts evil and harm from them, and guides them. Allah is subtle with His servant by leading him to good and protecting him from evil through hidden ways. He decrees their provisions and their afflictions in a way that serves their best interest, and He may avert from them matters they perceive as beneficial but are actually harmful. All of this is from His subtlety.
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