they say: In this sitting, he spreads out his right hand just as he spreads out his left hand. Based on the jurists’ view, each sitting in the prayer differs from the others so that they may be distinguished.
Thus, the sitting between the two prostrations is in the iftirāsh posture, with both hands spread out.
In the first tashahhud, it is also iftirāsh, but the right hand is held closed.
In the final tashahhud, it is tawarruk. Although it agrees with the first tashahhud in holding the hand closed, they—may Allah have mercy on them—assign each sitting a characteristic that distinguishes it from the other sittings.
And he says: “My Lord, forgive me …”
His statement, “And he says: ‘My Lord, forgive me,’” means that while sitting, he says, “My Lord, forgive me”—that is, “O Lord, forgive me.” He—may Allah have mercy on him—confined himself to what is obligatory (1).
However, the correct view is that he should say everything that has been reported from the Prophet: “My Lord, forgive me, have mercy on me, grant me well-being, guide me, and provide for me” (2); or, “mend me” (3) in place of “provide for me.” If he wishes, he may combine both, because this is a context of supplication.
His saying, “My Lord, forgive me,” means that you ask Allah, the Mighty and Majestic, to forgive you all sins, both minor and major.