And when He concluded with the description of might and wisdom; He caused His saying: ﴿So whoever repents﴾ to follow from them; meaning: he regrets and ceases; and it indicates His generosity in accepting at any time repentance occurs; even if the duration of sin was long with the establishment of the neighbor; so He said: ﴿after﴾; and He refrained from saying: 'I stole it' to ﴿his wrongdoing﴾; generalizing the ruling in every wrongdoing; thus it included the act of theft; and what was mentioned after it; from what was previously stated in 'the Women'; and other than that from everything that is called wrongdoing; ﴿and he reforms﴾; meaning: he establishes reform; and he carries it out by returning the wrong; and remaining steadfast in ceasing; ﴿for indeed Allah﴾; meaning: with what He has of the perfection of greatness; ﴿will accept repentance from him﴾; meaning: He accepts his repentance; and returns him to the most complete state he was in before the wrongdoing; from the removal of the punishment of the Hereafter; without the punishment of this world; as a mercy from Allah to him; and kindness towards him; and justice between them; no one can prevent Him from that; nor can anything stand between Him and him for a moment; then He justified that with His saying: ﴿Indeed Allah﴾; meaning: the One who has all perfection; eternally and forever; ﴿is Forgiving and Merciful﴾; meaning: He is extensive in forgiveness and mercy; there is no barrier for Him from that; nor from anything of it; nor from anything He intends to do; rather He is effective in what He wills; and the verse is connected to the verse of the fighters; and He only separated between them with what preceded for the reason mentioned for more attention to it.