And when he informed them of their misguidance and affirmed the invalidation of their deeds, he encouraged them, as a mercy from him to them, to repent, which is from the truth that he establishes, even if it is in the least of its forms, by saying it with their tongues, so that this may be conveyed from them. For the saying of the tongue is likely to enter into [UNTRANSLATED-LATIN: ghayruhu] eternally and forever, "He who accepts repentance" whenever He wills, whether in a manner that is direct or exceeding, "from His servants" who are sincere in their obedience. Abu al-Hasan al-Bushinji was asked about repentance, and he said: When you remember the sin, do not find any sweetness for it in your heart.

And when acceptance may occur in the future along with taking into account what has passed, he said: "And He forgives the misdeeds," meaning those for which the repentance was for, whether they were small or large, and for others, He does not hold them accountable for them if He wills, because repentance wipes out what came before it, just as Islam, which is a specific repentance, wipes out what was before it.

And when the preposition of acceptance with "from" implies that it reaches that through a means, it might sometimes indicate a deficiency in knowledge. He informed of what necessitates the glorification from that, encouraging and warning by saying: "And He knows," meaning while He knows at all times, "what you do," meaning all that is renewed for them in their actions, whether it was from knowledge or the impulse of desire, whether it was a bad deed or a good one. Hamzah, al-Kisai, and Hafs from Asim, and Ruways from Ya'qub read with the address, indicating the saying about the unseen of the servants, for it is more effective in warning. The others read with the mention of the servants, which is more general and clearer in intent. So He forgave them with knowledge of the vastness of His forbearance.