In his book “Hal Mushkilat Sharhul Ziyaratul Jamia al-Kabira” at page 78-79, Mirza Hasan al-Haeri al-Ihqaqi said:
Beautiful names (of Allah) are Muhammad and family of Muhammad
Shaykh (al-Wahid al-Ihsai) said at page (122): “They (alaihuma salam) are Asma Allahu Husna (Beautiful names of Allah), and meaning of verbal names”.
I (Mirza al-Ihqaqi) say: Yes … These words are exactly words of Sadiq (alaihi salam) as it is in (Tafsir) of Ayashi: “By Allah, WE ARE BEAUTIFUL NAMES OF ALLAH, which wouldn’t accepted from anyone (his deeds) except by knowing us”.
And in (Tafsir) of al-Qummi in explanation of saying Taala “And to Allah belongs beautiful names” (it is) said “ar-Rahman ar-Raheem” and it is established that these verbal names, AND THEY (IMAMS ALAIHUMA SALAM) ARE HIS NAMES BY MEANING.
La hawla wa la quwati ila billah! Basically these shia scholars basing their view on shia reports and say that when
Allah the Most Exalted said:
“And (all) the most Beautiful Names belong to Allah, so call on Him by them, and leave the company of those who belie or deny (or utter impious speech against) His Names.” (7:180)
Under Beautiful Names their understand Aimma!!!!