In semantic research, figurative language and contextual meaning are crucial for understanding deeper meaning. Without them, semantic analysis misses the true essence of language. This research aims to identify and analyze the use of figurative language and contextual meaning found in comic The 99 by Naif Al-Mutawa. This comic is known for using 99 names or attributes of Allah (Asmaul Husna) as the basis for the character's superpower. This research uses the descriptive qualitative method and the theory by Perrine (2018) to collect the data. This research examine how Figurative languages, such as simile, metaphor, personification, apostrophe, metonymy, symbol, allegory, paradox, overstatement/hyperbole, understatement, and irony, are used to convey more profound meaning and enrich the narrative. In addition, this study analyzes the contextual meaning of the story and how the meaning is related to the representation of the Asmaul Husna. The total number of figurative language data in this comic amounts to 138 data. This research shows that metaphor is the most dominant in the comic The 99 by Naif Al-Mutawa, amount 65 (47.10%). Based on the comic's contextual meaning, The 99 tells about spirituality, tolerance, Islamic values, character building, hard work, justice, struggle, humanity, sincerity, and patience. This research is also expected to contribute to the study of comics as a form of literature and Islamic communication media with great potential to convey messages to the public.