Al-Muhsi
The reckoner who in His knowledge is the Reckoner of everything, and Whose reckoning includes everything insignificant or majestic that subsists. So look at yourself, and be attentive to your Lord, and re-double your regard for Him in everyone of your states.
From: The Children Around the Table of Allah by Shaykh Muhammad Sa’id al-Jamal ar-Rifa’i Head of the Higher Sufi Council in Jerusalem and the Holy Land Teacher at the Dome of the Rock (al-Aqsa)
AL-MUHSI
Allah is the possessor of all quantitative knowledge. He sees and knows everything in its reality. In addition to knowing all existence as an in separable whole and knowing every creation individually. He knows each thing analytically separated according to its kind, its class. He knows its parts, even its atoms. He counts and calculates to the exact number. He knows the number of all existences in the created universe, though it seems infinite to us, down to the number of breaths exhaled and inhaled by each of His creatures. He counts and weighs, one by one, all our good deeds and sins, registering all in a great ledger.
As with His attributes al-‘Alim, the one who knows all, al-Khabir, the one who is aware of all inner occurrences, and ash-Shahid, the one who witnesses whatever exists, the recollection of al-Muhsi, the one who analyzes, counts, and records in quantities should encourage the friends of Allah who do right and admonish His enemies who do wrong. Even if a good deed or sin is as small as a mustard seed, it is counted and not lost.
Good servants, aware of this attribute, should themselves analyze each thing they intend to do, calculating whether it is right or wrong. They should watch themselves at every breath and be aware. They should make their accounting often, five times a day, at the time of each prayer, and be thankful to Allah for the good which came through Him, assume the responsibility for their sins, and repent. Salvation is in making one’s accounting now, well before the Day of Judgment, the terrible day of accounting before your Lord. And ask yourself each day, “What have I done for Allah’s sake today?”
‘Abd al-Muhsi is the one who is honored with the ability and will to count everything, to whom the quantity of all is made known. This person not only knows things in breadth and depth around himself, but also knows his own acts and words and being analytically, and lives accordingly.
For people who are having difficulty in understanding what they hear or remembering things, reciting this Name 148 times may help. Reciting this Name may also give people the courage for self-criticism.
From: The Name & the Named by Shaykh Tosun Bayrak al-Jerrahi al-Halveti