Allah's Name Al-Latif (The Most Subtle and Courteous.)

 The manifestations of Allah's Name Al-Latif (The Most Subtle and Courteous) in the sacred month of Ramadan:
Allah the Almighty says:

"Allah is very Gracious and Kind to His slaves. He gives provisions to whom He wills. And He is the All-Strong, the All-Mighty."

[Ash-Shuraa, 19]

Also, He says:

"Should not He Who has created know? And He is the Most Kind and Courteous (to His slaves) All-Aware (of everything)"  

[Al-Mulk, 14]

The meaning of Al-Latif:

Linguistically, the word 'latif' refers to a very tiny thing whose presence cannot be felt. For example, motionless air exists in a 'latif' (gentle) way, i.e. you cannot feel its presence since you cannot see it, smell it, or hear it. However, when it moves quickly; when its speed reaches over 800km/hour, it turns into a powerful hurricane which causes massive devastation.
Moreover, if you put a drop of water under a microscope and magnify it 100 times, you will see dozens or even hundreds of micro-organisms living in it even though water looks pure, crystal-clear, fresh and palatable, since these micro-organism exist in a 'latif' (gentle) way; they are invisible to the naked eye.
As for Allah's Name Al-Latif, the phrase "Allah is 'Latif' with His Worshippers" means He, Glorified and Exalted be He, is always with you (by His Knowledge); He always hears every word you say, and He knows the secrets hidden in your heart, the ideas, thoughts, aspirations, conflicts, opinions, beliefs, conceptions, imaginations which cross   your minds, and the worries, troubles and emotional pain which fill your heart, nevertheless the feeling of being watched by Him and that He is always with you is not burdensome (since He watches over you in a gentle way).
Also, 'Al-Latif' means the All- Knower of the minor details and the secrets of all matters.
Furthermore, 'Al-Latif' is the Most Kind to His worshippers and He Who protects them from harm and arranges their affairs while they do not perceive that.
  For example, Allah Glorified and Exalted be He creates the environmental factors which are essential for fruit ripeness, such as the proper temperature, the proper amount of rainfall, etc. then after a month, local markets are filled with delicious, fresh, and ripe fruit. Thus, Allah the Almighty is Kind to His worshippers and He arranges their affairs while they do not perceive that. 'Al-Latif' also means the One Who knows the very minor details of all matters and Who makes His worshippers move from one situation to another in a very gentle way. To make this point clear, think of the following example: (Between the ages of 6 and 12,) children lose their primary teeth and gain their permanent teeth. However, if babies were born with permanent teeth, their faces would look ugly since they would have big teeth and small mouths. Moreover, they would cause severe and unbearable pain to their moms if they bite them while breastfeeding. 
Thus, babies are born without teeth, then they will develop their primary teeth, and after some years these teeth are replaced with permanent teeth in a very gentle way; according to Allah's Wisdom, the permanent tooth starts to push on the root of the primary tooth which starts to dissolve. Later on, as the permanent tooth starts to erupt, the primary tooth will continue to get increasingly mobile until it finally comes out on its own and the child loses his tooth painlessly. Whereas in most cases you cannot take your child to the dentist to have his tooth extracted without making him cry.

The application of Allah's Name 'Al-Latif' in our life

The true believer should be kind and gentle to all people, especially when he is calling them to Allah. Allah the Almighty says:

"Go, both of you, to Fir'aun (Pharaoh), verily, he has transgressed (all bounds in disbelief and disobedience and behaved as an arrogant and as a tyrant). * "And speak to him mildly, perhaps he may accept admonition or fear Allah."

[Taha, 43-44]

It was narrated that a scholar came to a king and admonished him in a harsh way, so that king said: O my brother, why are you so harsh with me! Allah the Almighty sent the one who is better than you to the one who is worse than me; He sent Musa and Harun to Pharaoh and said to them: "And speak to him mildly".
During the sacred month of Ramadan, the Name of Allah 'Al-Latif' is manifested when He makes His worshippers overwhelmed by His Kindness and Benevolence, and when He fills their hearts with the love for Him and the magnification of Him.