He, may Allah Most High have mercy on him, said: “The Accepter of Repentance is He who has always accepted the repentance of those who repent and forgiven the sins of those who turn back to Him. Allah accepts the repentance of everyone who turns to Him in sincere repentance1.
His turning in mercy to His servant takes two forms:
The first is that He instils in His servant’s heart repentance and a turning back to Him. The servant then repents, fulfilling its conditions: abandoning sins, regretting having committed them, resolving never to return to them, and replacing them with righteous deeds.
The second is His turning in mercy to His servant by accepting and responding to his repentance and erasing his sins through it, for sincere repentance wipes out what came before it.”2.