Other interpretations are as follows:
“Alif points to Allah, Lam to Gabriel and Meem to Muhammad (saw)”, i.e. that it means, “The word of Allah, the Quran, was revealed via Gabriel to Muhammad (saw)”…
“Alif symbolizes the ‘I’, Lam symbolizes Allah and Meem points to the name Aleem” to mean “I am Allah, the All-Knowing One”.
My personal observation is that Alif points to the meaning of Ahad (Absolute Oneness), Lam designates Uluhiyyah from respect of the Latif and Meem points to the reality of Muhammad. Notice that ‘Alif Lam Meem’ is the first verse immediately after Fatiha, acting as a bridge between the two chapters.
Fatiha talks about the worlds and their places in the sight of Allah, the administration of Allah upon them and the fulfillment of their servitude with the aid of general and exclusive guidance.
These letters then summarize the fact that the Absolute One (Ahad) manifests His Uluhiyyah as the Latif, through the reality of Muhammad.
The first creation is the Grand Spirit. Some refer to the Grand Spirit as the First Intellect. The essence and origin of the spirit of the Rasul of Allah (saw) is this. At this point there are no individual forms and spirits.
In other words, these letters signify the manifestation of the One as the many through the reality of Muhammad, after which the detailed explanation of the many is provided throughout the chapter.
Ahad means infinite limitless Oneness besides which nothing else exists.
The absolute perfection comprised of Allah’s infinite qualities comprises what is referred to as the Uluhiyyah of Allah, the Ahad. And this infinite perfection becomes manifest as the universe, that is, the reality of Muhammad!
Then, as an attribution to Meem, it says:
This is the Book (Knowledge) of the reality and sunnatullah (the mechanics of the system of Allah), about which there is absolutely no doubt; it is the source of comprehension for those who seek protection.
Albeit ‘the Book’ is commonly understood as the Quran, I am of the opinion that it needs to be evaluated from the broadest perspective, in which case we can recapitulate the above verses as:
The magnificent system (Book) that encompasses such a perfect mechanism (based on the meanings of the Names of Allah and thus infinite wisdom and supremacy) that there is absolutely no room for any doubt (that there is a creator of Absolute Knowledge and Power).
Therefore, this book of the universe, in terms of its existence, makeup and mechanics, is guidance for those who contemplate, who READ the system and want to protect themselves.
Or, ‘the Book’ – i.e. the Quran – which reveals the system, is a source of guidance for those who seek protection, who are unable to read the system, yet who choose to believe and submit instead.