Al-Asma' wa al-Sifat (Arabic: الأسماء والصفات, romanized: Divine names and attributes), is a major classic of Islamic theology authored by Al-Bayhaqi.

Michel Allard's thorough analysis has demonstrated, his exposition is grounded in a number of rational premises, which elevates the book to the status of a theological work.

[2][4] In one example of Al-Bayhaqi's massive compilation of anthropomorphic traditions (Al-Asma' wa al-Sifat), he dedicated an entire chapter on ahadith that mention the divine 'Laughter'.

Al-Bayhaqi presents a different viewpoint on how the bulk of early Muslims handled the unclear ahadiths (attributes) by doing tafwid (relegating the meaning to Allah).

Al-Bayhaqi states:[7] The ancients (salaf) from our school were inspired by these Hadiths to awaken [in themselves and in their disciples] the ambition to do good deeds and works, and [to contemplate] on God's grace.