بسم الله الرحمن الرحيم
The name Ash-Shakoor is mentioned in four places within the Quran. Allah says:
لِيُوفِّيهم أُجورَهم و يزيدَهم من فضله إنَّه غفورٌ شكورٌ
“That He may recompense them in full and add more from His grace. Surely He is Oft-Forgiving and Ever Appreciative/Grateful.” [Faatir: 30]
و قالوا الحمد لله الّذي أَذْهب عنَّا الحَزَنَ إنَّ ربَّنا لغفورٌ شكورٌ
“And they will say ‘All praise be to Allah Who has removed from us grief.’ Indeed Allah is Oft-Forgiving, Ever Appreciative/Grateful.” [Faatir: 34]
و من يقترف حسنةً نَزِدْ له فيها حُسنًا إنَّ الله غفورٌ شكورٌ
“And whoever does a righteous deed, We will give in return an increase in good. Indeed Allah is Oft-Forgiving and Ever Appreciative/Grateful.” [Ash-Shura: 23]
إنْ تُقْرضوا الله قرضًا حسنًا يُضاعفْه لكم و يغفر لكم والله شكورٌ حليمٌ
“If you lend Allah a good loan, He will double it for you and forgive you. Allah is Ever Appreciative/Grateful and Most Forbearing.” [At-Taghabun: 17]
And Ash-Shaakir is mentioned twice. The Exalted says:
و من تَطَوَّعَ خيرًا فَئِنَّ الله شاكرٌ عليمٌ
“ِAnd whoever voluntarily does good, then surely Allah is All Appreciative and All Knowing” [Al-Baqarah: 158]
ما يفعل الله بعذابكم إنْ شكرْتم و آمنْتم و كان الله شاكرًا عليمًا
“Why should Allah punish you if you have thanked and believed in Him. Allah is All Appreciative and All Knowing.” [An-Nisaa: 147]
These are six places in which these two names are mentioned, that are places of benevolence from Allah in order to (illustrate) the devoutly obedient servants’ reward, to discharge the bounties, to increase from (his) grace, and to multiply plentifully the reward. This is what is made clear to us as it relates to the meaning of these two names.
Indeed Ash-Shakoor and Ash-Shaakir is He who does not allow the actions of a perpetrator to be lost. On the contrary, He doubles the reward without computation/reckoning. He Who accepts the simplest of actions and repays it with an abundance of rewards, endowments, and extensive favors. He who multiplies for the sincere worshiper’s action without any settlement. He thanks those that are thankful, and He remembers those that remember (Him).
So whoever seeks nearness to Him by one span, He will come close to him by one cubit. And whoever seeks nearness to Him by one cubit, He will come close to Him with the distance of two outstretched arms. Whoever comes to Him with good, He will increase for him as a result of it good, and will come with tremendous rewards.
Translated by Najeeb ibn Yusuf Al Anjelesi
Source: فقه الأسماء الحسنى