Why does Allah (SWT) have 99 names?

بِسْمِ اللَّـهِ الرَّ‌حْمَـٰنِ الرَّ‌حِيمِ

The above verse mentions two names of Allah (SWT):

  1. الرَّ‌حْمَـٰنِ (Most Merciful)

  2. الرَّ‌حِيمِ (Most Kind)

My question is, why does Allah (SWT) have 99 names? Is this number significant in any way?

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