God, the Exalted, said; “And accept our repentance. Truly, You are the One Who accepts repentance, the Most Merciful”. (Al-Baqarah: 128).
The Linguistic Meaning:
At-Tauwbah: To quit the sin in the best possible manner which is the utmost degree of apology. Our Praiseworthy Lord is At-Tawwab: He has described Himself as the Acceptor of repentance in its extreme exaggeration. As long as the slave is sincere, God accepts his repentance, no matter how large his sin is, and no matter how often he repeats the sin. The repentance of the slave is surrounded by two repentances from his Lord: Firstly, He opens the door of repentance and guides him to repent, and secondly, He accepts his repentance and is satisfied with him.
The Grandeur of At-Tawwab
He is so Sublime that He is very pleased by the slave’s repentance, peace be upon him said: “God is more pleased by the repentance of His slave, more than the slave who lost his riding animal (which is carrying his food and water) and later -to his extreme joy- he found it back.” Here, we have to admire the Greatness of God, for whenever we repent to Him, He accepts it and even sends His Sympathy on us, in spite of His Self-Sufficiency; therefore, it is only logical that we should love Him and praise Him. He is Sublime that He prepared for us the causes of repentance. This will enable the true believer to really love Him and be shy of Him.