1الم(Saheeh International)Al-Baqarah: The Cow. The name is taken from the story in verses 67-73.Alif, Lām, Meem.1 These are among the fourteen opening letters which occur in various combinations at the beginning of twenty-nine sūrahs in the Qur’ān. Although there has been much speculation as to their meaning, it was not, in fact, revealed by Allāh to anyone and is known only to Him.