What is the fatwa regarding Sheikh Muhammad Idrees Merthi's book "The 99 Beautiful Names of Allah"?

This book is not known. However, scholars have been keen to identify the ninety-nine Most Beautiful Names of Allah due to the Prophet's (peace be upon him) saying: "Indeed, Allah has ninety-nine names, one hundred less one, whoever enumerates them will enter Paradise." Scholars have striven to deduce these names from the Quran and Sunnah according to specific rules, while noting that their determination is based on ijtihad (independent reasoning) and not a definitive assertion of the Messenger's intent. It is also important to mention that the hadith transmitted by Tirmidhi, which specifies these names, is weak by agreement of the hadith scholars.