The deniers and opponents have been advised in the second verse that there is still time to give up and renounce their disbelief and ` kufr'. Allah is very merciful and Most Beneficent; He accepts the repentance of those who truly repent, and forgives their sins.
The Reality of Taubah' (Repentance)
The literal meaning of ` taubah' is to return and turn to; in religious terminology, giving up and renunciation of any sin is called ` taubah'. There are three conditions for its being proper and genuine.
One is to give up, immediately, the sin one is involved in. The second is to repent for the past sin, and the third is to determine firmly not to commit it in future. If it pertains to neglect of any obligatory duty (fard), one has to start observing it or start offering 'gala" (prescribed compensation). If it relates to the rights of another person and if that right is monetary or material and the concerned person is alive, then the material or money has to be returned to him, unless he agrees to forgo, and if that person is not alive, but his heirs are available, then the material or money has to be returned to the heirs; if the heirs are also not available, then the material or money has to be deposited in the Islamic public treasury (bait-ul-mal) - if there is no public treasury, or it is not managed properly, then the material or money has to be given as alms on his behalf. If the right owed to another person is not monetary or material, for example, if another person has been distressed unduly, or he has been abused or his backbiting has been committed, then he has to be pleased and forgiveness has to be sought and obtained from him or her.
It is important to note that for all kinds of ` taubah', giving up of sin must be for the sake of Allah, and not due to any physical inability or weakness. The ` Shari'ah' demands that one ought to renounce all the sins, but if someone renounces only a particular sin, Ahl-us-Sunnah hold that that particular sin would be forgiven, whereas his liability for other sins would continue.