Are the Beautiful Names of Allah only 99, or are there more?

The evidence presented by scholars — who disagree with Ibn Hazm — is that the beautiful names of Allah are not limited to ninety-nine names. The hadith: "Indeed, Allah has ninety-nine names, one hundred minus one; whoever enumerates them will enter Paradise," does not indicate a limitation of the names, but rather signifies the virtue of enumerating these names.

Scholars base this on the hadith of Ibn Mas'ud (may Allah be pleased with him): "I ask You by every Name belonging to You, by which You have named Yourself, or taught to anyone from Your creation, or revealed in Your Book, or You have kept to Yourself in the knowledge of the unseen with You." His statement: "or You have kept to Yourself in the knowledge of the unseen with You" indicates the existence of names of Allah Almighty that none of His creation has been made aware of.