It is narrated from Anas bin Sirin (may Allah have mercy on him) that a man wrote a letter in front of Sayyiduna Ibn Umar (may Allah be pleased with them both): «بسم الله الرحمن الرحیم» , to so-and-so. Sayyiduna Ibn Umar (may Allah be pleased with them both) forbade him and said: Write it like this: «بسم اللہ» . That is, write "he" (هو) and then his name.