Allah’s mercy. Indeed, Allah forgives all sins.”
This concerns those who repent. That is why He states in general, unrestricted, and categorical terms that He forgives all sins. In the other verse, however, He says:
“But He forgives anything less than that for whom He wills.”
He thus specifies what falls short of associating partners with Him and makes its forgiveness subject to His will. Given, then, that associating partners with Allah is forgiven only through repentance, whereas Allah forgives lesser sins for those who repent and may forgive them without repentance for whomever He wills, acknowledging one’s sin together with belief in Allah’s oneness ensures forgiveness if that acknowledgment includes repentance. Once a sin is forgiven, its punishment is removed, for forgiveness means protection from the harm of sin.
Some people say, “Forgiveness means concealment.” They maintain that maghfirah (forgiveness) and al-Ghaffār (the Oft-Forgiving) are so called because they convey the meaning of concealment, and interpret Allah’s name al-Ghaffār as “the Concealer.” This, however, falls short of the full meaning of forgiveness. Forgiveness means protection from the harm of sin, such that one is not punished for it. Whoever has had his sin forgiven is not punished for it. Mere concealment, however, does not preclude inward punishment. Anyone who is punished for a sin, inwardly or outwardly, has not been forgiven for it. A sin is forgiven only when the person is spared the punishment that the sin deserves. If, despite being forgiven, he is subjected to a trial that serves to increase his reward, this does not contradict forgiveness.