What does the opening of Surat Ar-Rahman with the name Ar-Rahman signify, and why?

"The Most Merciful" at the beginning of Surat Ar-Rahman is said to have been revealed in response to the disbelievers' saying, "And what is Ar-Rahman?" or their saying, "Indeed, a human teaches him." It is an intensified form of mercy, and beginning the Surah with it is an eloquent opening, because the polytheists used to deny the name Ar-Rahman, and because the Surah enumerates blessings and bounties.