Other Divine Heavenly scriptures commencing with the name of Allah Ta’ala
Allamah Suyuti (the famous commentator of the Quraan) says that besides the Holy Qur'an all other divine scriptures also commenced with Bismillah. However, other scholars are of the opinion that بِسْمِ اللَّـهِ الرَّحْمـٰنِ الرَّحِيمِ is exclusive to the Holy Qur'an and to the followers of Nabi Sallallahu Alayhi Wasallam. Mufti Muhammad Shafi (Rahmatullahi Alaihi) mentioned that these two views can be reconciled in this way that all the divine scriptures commence with the name of Allah, but the words بِسْمِ اللَّـهِ الرَّحْمـٰنِ الرَّحِيمِ are exclusive to the Holy Qur'an. This is proven from certain Ahaadith which reveal that prior to بِسْمِ اللَّـهِ الرَّحْمـٰنِ الرَّحِيمِ being revealed upon Rasulullah Sallallahu Alaihi Wasallam, he used to say بِاسْمِكَ اللَّهُمَّ (Bismikallahumma) when undertaking any task. However when the verse بِسْمِ اللَّـهِ الرَّحْمـٰنِ الرَّحِيمِ was revealed, he adopted these words and left out reciting Bismikallahumma.
The wisdom behind reciting Bismillah
By instructing man to begin everything with the name of Allah Ta’ala, Islam has given man a new direction in life. He is being taught that his entire effort and orientation should be focused towards Allah Ta’ala. With each step he takes, he renews his allegiance and covenant with Allah Ta’ala bearing testimony that nothing he does can be accomplished without the help of Allah Ta’ala. Thus, all his domestic and social activities he carries out throughout his life, his mundane affairs and business transactions, all are done with keeping Allah Ta’ala in mind and taking His name before every action. In this way all his worldly engagements and dealings are transformed into acts of worship. How brief is the action, yet how immense is the gain. A disbeliever eats and drinks just as a Muslim does, but in saying 'Bismillah' as he begins to eat, the Muslim affirms that it was not in his power to obtain this little morsel of food which has passed through innumerable stages, from the sowing of the seed to the reaping of the grain and corn and which has (during this process) required the labours of the wind, the rain, the sun, the earth, the effort of man and of many creations of Allah Ta’ala. A Mu’min bears testimony that it is Allah Ta’ala alone who has granted him this morsel of food or this drink of water after making it pass through all these stages.