The knowledge concerning Allah the Almighty is the most exalted of all knowledge. We can know Him and draw closer to Him by knowing His Beautiful Names.
These Names describe His Oneness, Existence and Perfection, and they describe His living attributes of pure perfection. Sister Kamillah has written a most beautiful book describing the 99 Names of Allah from the texts of the Quran and the Sunnah.
Why the Names Are Studied Rather Than Just Recited
The Prophet ﷺ said that Allah has ninety-nine names, and whoever enumerates them will enter Paradise. The word carries more than counting — the scholars have understood it to mean knowing them, understanding what they mean, and calling on Allah by the name that fits the need.
Someone asking forgiveness who knows Allah is Al-Ghafur is in a different position from someone reciting a list. The Names are, in effect, the vocabulary of du'a.
What Knowing Them Changes
How a person understands what happens to him. Difficulty read against Al-Hakeem, the All-Wise, is a different experience from difficulty read against nothing at all.
This is the practical reason the Names are foundational to creed rather than a devotional extra.
Who It Is For
Any Muslim, at any level. It is also among the more rewarding books to work through slowly — a name at a time, rather than cover to cover.
Related Reading
(7) 
