One of the things that is liked in giving names is to choose a name that indicates servitude to Allaah i.e., ‘Abd [slave] plus one of the names of Allaah, whether that is ‘Abd-Allaah [slave of Allaah] or the word ‘Abd plus any of the beautiful names of Allaah. The most beloved of such names to Allaah are the names ‘Abd-Allaah and ‘Abd al-Rahmaan (slave of the Most Merciful].
al-Ilaah in Arabic means “the One Who is worshipped” or “the One Who deserves to be adored and worshipped”. The idols were called aalihah (gods) because the mushrikeen worshipped them instead of Allaah, and claimed that they were deserving of that.
The name al-Ilaah is included among the beautiful names of Allaah which are listed in some versions of the hadeeth, “Allaah has ninety-nine names…”, as we see it narrated by al-Bayhaqi in al-Asma’ wa’l-Sifaat, and by al-Haakim. But the list of names in this hadeeth is not the words of the Prophet (peace and blessings of Allaah be upon him), according to the scholars who are well-versed in hadeeth, as was mentioned by Shaykh al-Islam Ibn Taymiyah, Ibn Katheer, Ibn Hajar and other scholars.