The second is to devote all one’s resolve and sincerity to it, so that no hesitation, tarrying, or waiting remains; rather, one must muster all one’s will and determination for it and hasten to undertake it.
The third is to purify it of all impurities and motives that undermine its sincerity, so that it is undertaken solely out of fear and awe of Allah, desire for what is with Him, and dread of what is with Him—not like one who repents to preserve his prestige, dignity, position, or leadership; to maintain his standing, strength, or wealth; to elicit people’s praise or escape their censure; to prevent fools from gaining power over him; to satisfy his worldly cravings; or because he has become destitute and incapable, or for similar motives that undermine the soundness of his repentance and its being purely for Allah—majestic is His glory.
The first pertains to that from which one repents; the third pertains to the One to whom one repents; and the second pertains to the penitent himself and his own soul.1 By fulfilling these three matters, the servant attains repentance in its most perfect form. Success rests with Allah alone, so we ask Him to graciously grant us sincere repentance and guide us to the straight path.