The 99 references the 99 attributes of Allah in the Koran, things like generosity and mercy and foresight and wisdom and dozens of others that no two people in the world would disagree about.
The 99来源于古兰经里真主阿拉的99个尊名， 代表了慷慨，慈悲，远见，智慧 和其他一些为世人所共同称道的美德。