Al-Hakeem (The All-Wise)
He is the one to whom belongs the highest wisdom, the one who is All-Wise in His creating and ordering, the one who made well everything that He created.
And who is better than Allaah in judgement for a people who have firm faith?
Therefore, He has created nothing out of mere frivolity and He has legislated nothing that is in vain and of no use.
He is the one to whom belongs judgement in the beginning and the end. He has three areas of ruling that nothing else has a share in: He rules over His servants with respect to His law, His decree and His recompense.
Wisdom is to put something in its correct place.
For those who believe not in the Hereafter is an evil description and for Allaah is the highest description. He is the Almighty, al-Hakeem.
[An-Nahl (16): 60]
It is He who is the only deity in the heaven and on the earth. He is al-Hakeem, the All-Knowing.
[Az-Zukhruf (43): 84]
Taken from Explanation to the Beautiful and Perfect Names of Allaah
by Shaykh Abu 'Abdur-Rahmaan as-Sa'di