Likewise, His saying:
“He forgives sins”
is general as to sins, but unqualified as to their circumstances. A person may have repented of a sin or may persist in it; the wording does not address this. Rather, the passage makes clear that a sin is forgiven in some circumstances but not others. Allah commands the deeds through which sins are forgiven and forbids those that lead to punishment on the Day of Resurrection without forgiveness. He says:
“Turn to your Lord in repentance and submit to Him before the punishment comes upon you; then you will not be helped.
“And follow the best of what has been sent down to you from your Lord before the punishment comes upon you suddenly, while you are unaware,
“lest a soul should say, ‘Alas for my neglect of my duty towards Allah! I was indeed among those who mocked,’
“or say, ‘Had Allah guided me, I would have been among the righteous,’
“or say, when it sees the punishment, ‘If only I could have another chance, I would be among those who do good.’
“Yes indeed! My signs came to you, but you denied them, acted arrogantly, and were among the disbelievers.”
This states that on the Day of Resurrection He will punish souls whom He has not forgiven, such as those who denied His signs, acted arrogantly, and were among the disbelievers. Yet Allah has forgiven others for sins like these because they repented of them.
If it is asked: But Allah Most High has said:
“Indeed, those who disbelieve after having believed, then increase in disbelief—their repentance will never be accepted. It is they who have gone astray.”
And He Most High has said:
“Indeed, those who believe, then disbelieve, then believe, then disbelieve, then increase in disbelief—Allah will neither forgive them nor guide them to a way.”
The answer is: The Quran has explained in several places that a disbeliever may repent, even one who has apostatized and then returned to Islam, as in His saying, Most High:
“How can Allah guide a people who disbelieved after having believed and testified that the Messenger is true