And when He, glorified and exalted is He, completed the warning of the wicked concerning these burdens, He followed it with encouragement for the righteous, in turning towards Allah, the Almighty, the Forgiving. He said: "Except for the one who repents," meaning he returns to Allah from something of these deficiencies. "And believes," meaning he establishes the foundation that no deed stands without it, which is faith, or he affirms its existence. "And does good deeds," and since returning from it is more severe, He emphasized by saying: "A good deed," meaning one that is based on the foundation of faith. Then He increased the encouragement by bringing in the conjunction 'fa' to connect the reward with the condition, indicating that He caused it. He said: "Then those," meaning the high in rank, "Allah will replace their evil deeds with good deeds," meaning with their regret over those evil deeds, because they were not good deeds, and He writes for them the reward of it by their sincere intention to do it if they were to face their matter as they had turned away from it. Thus, when one of them sees the replacement of his evil deeds with good deeds, he wishes that his evil deeds were more! It has been reported that some of them say: "My Lord! I have evil deeds that I have not seen." This was narrated by Muslim in the latter part of faith from his authentic collection from Abu Dharr, may Allah be pleased with him, who raised it.

And since this is a matter that does not occur in the usual course of things, He informed that it is His attribute, exalted is He, eternally and forever. He said, repeating the greatest name so that His forgiveness is not constrained by anything of the past: "And Allah was," meaning the One who has majesty and honor in His knowledge, "Forgiving," meaning concealing the sins of everyone who repents under this condition. "And Merciful," meaning that He treats him with honor as He treats the one who is shown mercy, giving him in place of every evil deed a good deed. Al-Bukhari narrated from Ibn Abbas, may Allah be pleased with both of them, that this verse was revealed concerning the people of polytheism. When its beginning was revealed, the people of Mecca said: "We have indeed committed injustice against Allah, and we have killed the soul that Allah has forbidden, and we have committed indecencies." So Allah revealed: "Except for the one who repents" - until - "And Merciful."

It has also been narrated from him that he said: "This is Meccan and it was abrogated by a Medinan verse in Surah An-Nisa." Meaning, on the assumption that it is generally applicable to the polytheist and others. It has been narrated from him that he said regarding the verse of An-Nisa: "It was revealed at the end of what was revealed, and nothing has abrogated it."

And the response to this has preceded in Surah An-Nisa, as well as what Al-Bukhari narrated from him in the tafsir: "Indeed, some people from the people of polytheism had killed and committed many sins, and they came to Muhammad, blessings and peace be upon him, and said: 'What you say and call to is good if you would inform us that there is an expiation for what we have done.' So the verse was revealed: 'And those who do not invoke with Allah another deity, nor kill the soul which Allah has forbidden except by right, nor commit unlawful sexual intercourse' [Al-Furqan: 68], and the verse: 'O My servants who have believed, do not despair of the mercy of Allah' [Az-Zumar: 53].