[The acceptance of] repentance by Allah], meaning: pardon from Allah, [is only for those who commit evil in ignorance]. Qatadah said: Every sin that a servant commits is [done] out of ignorance. [Then they repent soon after], meaning: before death. It is said: so long as they have not yet reached the 'ghargara' (the death rattle). [Then it is they to whom Allah will turn in forgiveness]. Al-Hasan said: This verse was revealed concerning the believers.
﴿إِنَّمَا التَّوْبَة على الله﴾ يَعْنِي: التجاوز من الله ﴿لِلَّذِينَ يعْملُونَ السوء بِجَهَالَة﴾ (ل ٦١) قَالَ قَتَادَة: كل ذَنْب أَتَاهُ عبد فَهُوَ بِجَهَالَة. ﴿تمّ يتوبون من قريب﴾ يَعْنِي: مَا دون الْمَوْت، يُقَال: مَا لم يُغَرْغر. ﴿فَأُولَئِكَ يَتُوبُ الله عَلَيْهِم﴾ قَالَ الْحسن: نزلت هَذِه الْآيَة فِي الْمُؤمنِينَ،