Allah (SwT) Almighty has said,

“He is the First and the Last, the Ascendant (over all), the One Who knows all hidden things, and He is Cognizant of all things” (Qur’an, 57:3).

Al-Akhir is the Last without having to have a first, the Last in His Attribute of eternity and perpetuity; He postpones anything that is to come later. He is the Last by virtue of being above any adjective whereby He may be described, the Last above extinction.

He is the Last without anyone having delayed Him and made Him so, and He is the Last due to His sustaining us. He is the Last according to the rule of necessity: He is the First to grant guidance; He is the Last to look after those whom He guides.

Allah (SwT) permits the rewards to reach those who earn them and the penalty to afflict those who deserve it; so, just as He was the first since time immemorial, when there was nothing with Him at all, so will He remain the Last One and nothing will be with Him at all.

Among the good manners of a believer with respect to this Attribute is that he keeps remembering it quite often so that its light may manifest itself unto his heart, and so that he should escape this vanishing abode and look forward for the lasting one; he flees from his own self, seeking Allah (SwT), the Lord of the heavens and the earth.