3. One of the names of Allah is 'Attawab'. Tawab means accepting repentance, forgiving. Allah says, Then Adam received some message from his Lord. Allah forgave him. He is Forgiving, Most Merciful. (Surah Baqarah, Verse: 37)
Ibn al-Qayyim (RA) said, 'Tawab who always accepts the repentance of the repentant, forgives the one who returns to Allah.'
Those who sincerely repent to Allah, He accepts their repentance and forgives them. There are two types of accepting Allah's repentance regarding a servant. First, He instills in the hearts of His servants a repentant attitude of returning to Him. As a result, the servant refrains from committing sins by performing repentance and the conditions of repentance, he regrets his actions, resolves not to return to them, and Allah replaces his bad deeds with good ones.
Second, the servant accepts repentance and if the servant repents sincerely, then his previous sins are forgiven. Forgiveness of previous sins is essential due to genuine repentance.