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For an explanation of the term latif ("unfathomable"), see surah {6}, note [89].
Latif, as a name of Allah, is as difficult to define in words as the idea it seeks to represent is difficult to grasp in our minds. It implies: (1) fine, subtle (the basic meaning); (2) so fine and subtle as to be imperceptible to human sight; (3) so pure as to be incomprehensible; (4) with sight so perfect as to see and understand the finest subtleties and mysteries; (5) so kind and gracious as to bestow gifts of the most refined kind; extraordinarily gracious and understanding. No. 4 is the predominant meaning here and in xii. 100; Nos. 2 and 3 in vi. 103; and No.5 in xlii. 19; but every shade of meaning must be borne in mind in each case, as a subsidiary factor in the spiritual melody.