Bismillah ir Rehman ir Rahim
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According to Dr Sharib:
"Al-Mu'akhkhir is the One Who makes a delay in punishing people for
their sins."
"To emulate the name we are told to be afraid of the wrath of Allah."
Appropriate recitation enables one to offer repentance for one's sins.
see 'The 99 Most Beautiful Names of Allah' by Dr Zahurul Hassan Sharib
Some other references:
Think not that Allah
Doth not heed the deeds
Of those who do wrong.
He but giveth them respite
Against a Day when
The eyes will fixedly stare
In horror -
The holy Prophet Muhammed said: "O, my God! Do not keep me away
from Thee even for a period extending to the twinkling of an eye."
Hadith (quoted in Abu Said Abi'l Khair and His Rubaiyat: Sharib Press).
Al-Ghazali refers to this name in along with Al-Muqaddim (The One Who
Causes People to be Near to Him). Just as He (God) promotes His
prophets and friends to be close to Him so He banishes His enemies by
pushing them away and putting a barrier between Him and them.
(Al-Ghazali - The Ninety-nine Beautiful Names of God. Trans. Burrel/Daher: ITS: 1992.)
Separation from God is referred to in much sufi literature as the thing
which it is legitimate and necessary to fear.
Amongst the people of the world sometimes it so happens that it appears
that their bad or corrupt actions bring them success and worldly rewards.
This causes them to pursue their corruption further since they attribute
their apparent success to this. In truth however they are becoming more
and more veiled from God. It is like the saying that if you give a person
enough rope they eventually hang themselves.
Hazrat Ali said he came to know God's will through the things in which he
did not succeed.
JMZ
Al-Muta'akhkhir
Qur'an 14:42
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The Delayer, The One Who Causes People to be Distant from Him, The Deferrer, The Follower
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Wa laa tahsaban-nallaaha
ghaafilan 'ammaa ya' -
maluz-zaali-muun. 'Innamaar yu -
'akh-khiruhum
li-Yawmin-tash-khasu fiihil -
'absaar, -
(Qur'an 14:42)