If my thanking Allah for a blessing is itself
A blessing from Him for which thanks are due,
How can true gratitude be attained except by His grace,
However long the days and life may continue?
﴿Indeed, He is ever Accepting of repentance.﴾ That is, He, Mighty and Majestic, has always accepted the repentance of His servants. If you seek His forgiveness, He will turn to you in forgiveness. This is the meaning of the surah.
Yet the surah has a profound import that only the discerning perceive. Umar ibn al-Khattāb, may Allah be pleased with him, learned that people had criticized him for admitting Abdullāh ibn Abbās, may Allah be pleased with him and his father, to his close company despite his young age, while not admitting other young Muslims of his age. Umar, may Allah be pleased with him, was among the most just of the caliphs, and he wanted to show the people that he had not shown Ibn Abbās any favoritism. One day, therefore, he assembled the leading Emigrants and Helpers, with Abdullāh ibn Abbās among them, and asked, “What do you say about this surah: ﴿When Allah’s help and the conquest come﴾?” He recited the surah to its end, and they explained only its apparent meaning. Some said, “We are commanded to praise Allah and seek His forgiveness when He grants us help and conquest.” Others said, “We do not know,” while some said nothing.
Umar then asked, “What do you say, Ibn Abbās?” He replied, “O Commander of the Faithful, it refers to the appointed end of the Messenger of Allah’s life, peace and blessings be upon him. Allah informed him of it: ﴿When Allah’s help and the conquest come﴾—the conquest of Mecca—that is the sign that the end of your life has drawn near; ﴿and you see people entering Allah’s religion in multitudes, then glorify your Lord with praise and seek His forgiveness. Indeed, He is ever Accepting of repentance.﴾” Umar said, “By Allah, I understand nothing from it beyond what you understand.” (1) This demonstrated Ibn Abbās’s excellence and distinction, and the intelligence and knowledge he possessed concerning the intent of Allah, Mighty and Majestic.
When this surah was revealed, the Messenger of Allah, peace and blessings be upon him—who worshiped Allah more devoutly and feared Him more than anyone else—began frequently saying in his bowing and prostration: