Al-Akhir: Last
"He is the First (Al-Awwal) and the Last (Al-Akhir..." (57:3)
We should know that that which is first is first in relation to something and that which is last is last in relation to something. These two are opposites. It is inconceivable that one thing can be both first and last in the same respect and in relation to the same thing. Rather when we observe the order of existence as such and observe the chain of the ordered existents, then we must know that Allah is first in relation to them since each and every existent acquires its existence from Allah.
As for Allah, Allah exists by means of His own essence and has not derived His existence from another. At the same time, no matter how much we consider the order or progression and observe the gradations in standing of those who are moving towards Allah, we must conclude that Allah is the Last. Every knowledge that is attained before the knowledge of Allah is a step towards the knowledge of Allah. The ultimate knowledge is the knowledge of Allah. Allah is last in relation to the progression mentioned above and first in relation to existence. From Allah is the beginning, first of all, and to Allah is the return and result, last of all.