He is Allah

(71) The ADVANCER (AL-MUQADDIM) 
(72) The DELAYER (AL-MU’AKHIR) 

  
The ADVANCER and the DELAYER are two names related to Divine Acts. Advancing and delaying are applicable to place, time, rank and prestige; moreover, it must include motivation. Allah, the ADVANCER advances some things over others in existence, and effects over causes; He advances one move ahead of another, one nation ahead of another and centuries ahead of centuries.
Allah, the ADVANCER puts forward whom He pleases in this world and in the hereafter by endowing him with high prestige, rank,divine knowledge, obedience, piety, honour and answering his calls andprayers. Moreover, He delays whom He pleases by depriving him of honour,rank, nearness to the Exalted Self, love, integrity obedience, knowledgeand guidance. Glory be to Him, the ADVANCER and the DELAYER, Who advancesand delays things and creatures according to His Wisdom; nothing can everhappen in His Kingdom but according to His Divine Will.
Anything that is advanced is put forward in relation to another thing, and anything that is delayed is put behind in relation to another thing; anything that is advanced or delayed is moved forward or backwards not on its own free will or according to its own ability, but Allah is the ADVANCER and the DELAYER Who creates and opts for what He pleases. Allah, Praise and Glory be to Him, said, “..no choice have they in the matter. Glory be to God; and far is He above the partners they ascribe to Him” (QASAS, 68), “Those for whom the Good Record from Us has gone before, will be removed far therefrom” (ANBIYA’, 101), “If We had so willed, We could certainly have brought every soul its true guidance” (SAJDA, 13), “He hath raised you in ranks, some above others”(AN‘AM, 165).
He is the ADVANCER and the DELAYER, Praise and Glory be to Him, He is Allah.