This Ayah is a call to all sinners, be they disbelievers or others, to repent and turn to Allah. This Ayah tells us that Allah, may He be blessed and exalted, will forgive all the sins of those who repent to Him and turn back to Him, no matter what or how many his sins are, even if they are like the foam of the sea. This cannot be interpreted as meaning that sins will be forgiven without repentance, because Shirk can only be forgiven for the one who repents from it. Al-Bukhari recorded that Ibn `Abbas, may Allah be pleased with him, said that some of the people of Shirk killed many people and committed Zina (illegal sexual acts) to a great extent; they came to Muhammad and said, "What you are saying and calling us to is good; if only you could tell us that there is an expiation for what we have done.'' Then the following Ayat were revealed:

[وَالَّذِينَ لاَ يَدْعُونَ مَعَ اللَّهِ إِلَـهَا ءَاخَرَ وَلاَ يَقْتُلُونَ النَّفْسَ الَّتِى حَرَّمَ اللَّهُ إِلاَّ بِالْحَقِّ وَلاَ يَزْنُونَ]

(And those who invoke not any other god along with Allah, nor kill such person as Allah has forbidden, except for just cause, nor commit illegal sexual intercourse) (25:68).

[قُلْ يعِبَادِىَ الَّذِينَ أَسْرَفُواْ عَلَى أَنفُسِهِمْ لاَ تَقْنَطُواْ مِن رَّحْمَةِ اللَّهِ]

(Say: "O My servants who have transgressed against themselves! Despair not of the mercy of Allah.) This was also recorded by Muslim, Abu Dawud and An-Nasa'i. What is meant by the first Ayah (25:68) is:

[إِلاَّ مَن تَابَ وَءَامَنَ وَعَمِلَ عَمَلاً صَـلِحاً]

(Except those who repent and believe, and do righteous deeds) (25:70). Imam Ahmad recorded that Asma' bint Yazid, said, "I heard the Messenger of Allah reciting,

[إِنَّهُ عَمَلٌ غَيْرُ صَـلِحٍ]

(verily, his work is unrighteous) (11:46). And I heard him say: (قُلْ يَاعِبَادِي الَّذِينَ أَسْرَفُوا عَلَى أَنْفُسِهِمْ لَا تَقْنَطُوا مِنْ رَحْمَةِ اللهِ إِنَّ اللهَ يَغْفِرُ الذُّنُوبَ جَمِيعًا وَلَا يُبَالِي إِنَّهُ هُوَ الْغَفُورُ الرَّحِيمُ) (Say: "O My servants who have transgressed against themselves! Despair not of the mercy of Allah, verily, Allah forgives all sins He does not reckon him Truly, He is Oft-Forgiving, Most Merciful).'' This was also recorded by Abu Dawud and At-Tirmidhi. All of these Hadiths indicate that what is meant is that Allah forgives all sins provided that a person repents. Additionally, one must not despair of the mercy of Allah even if his sins are many and great, for the door of repentance and mercy is expansive. Allah says:

[أَلَمْ يَعْلَمُواْ أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ]

(Know they not that Allah accepts repentance from His servants) (9:104).

[وَمَن يَعْمَلْ سُوءاً أَوْ يَظْلِمْ نَفْسَهُ ثُمَّ يَسْتَغْفِرِ اللَّهَ يَجِدِ اللَّهَ غَفُوراً رَّحِيماً ]

(And whoever does evil or wrongs himself but afterwards seeks Allah's forgiveness, he will find Allah Oft-Forgiving, Most Merciful.) (4:110). Concerning the hypocrites, Allah says:

[إِنَّ الْمُنَـفِقِينَ فِى الدَّرْكِ الاٌّسْفَلِ مِنَ النَّارِ وَلَن تَجِدَ لَهُمْ نَصِيراً إِلاَّ الَّذِينَ تَابُواْ وَأَصْلَحُواْ]

(Verily, the hypocrites will be in the lowest depth (grade) of the Fire; no helper will you find for them. Except those who repent, and do righteous good deeds) (4:145-146). And Allah says:

[لَّقَدْ كَفَرَ الَّذِينَ قَالُواْ إِنَّ اللَّهَ ثَـلِثُ ثَلَـثَةٍ وَمَا مِنْ إِلَـهٍ إِلاَّ إِلَـهٌ وَحِدٌ وَإِن لَّمْ يَنتَهُواْ عَمَّا يَقُولُونَ لَيَمَسَّنَّ الَّذِينَ كَفَرُواْ مِنْهُمْ عَذَابٌ أَلِيمٌ ]

(Surely, disbelievers are those who said: "Allah is the third of the three (in a Trinity).'' But there is no god but One. And if they cease not from what they say, verily, a painful torment will befall on the disbelievers among them.) (5:73). Then He says:

[أَفَلاَ يَتُوبُونَ إِلَى اللَّهِ وَيَسْتَغْفِرُونَهُ وَاللَّهُ غَفُورٌ رَّحِيمٌ ]

(Will they not turn in repentance to Allah and ask His forgiveness For Allah is Oft-Forgiving, Most Merciful.) (5:74) And Allah says:

[إِنَّ الَّذِينَ فَتَنُواْ الْمُؤْمِنِينَ وَالْمُؤْمِنَـتِ ثُمَّ لَمْ يَتُوبُواْ]

(Verily, those who put into trial the believing men and believing women (by torturing them), and then do not turn in repentance (to Allah)) (85: 10). Al-Hasan Al-Basri, may Allah have mercy on him, said, "Look at this generosity and kindness! They killed His close friends but He still called them to repentance and forgiveness.'' There are many Ayat on this topic. The Two Sahihs record the Hadith of Abu Sa`id, may Allah be pleased with him, from Messenger of Allah about the man who killed ninety-nine people. Later on, he regretted it and asked a worshipper among the Children of Israel whether he could repent. He told him no, so he killed him, thus completing one hundred. Then he asked one of their scholars whether he could repent. He said, "What is stopping you from repenting'' Then he told him to go to a town where Allah was worshipped. He set out for that town, but death came to him while he was on the road. The angels of mercy and the angels of punishment disputed over him, so Allah commanded them to measure the distance between the two towns; whichever he was closer to was the one to which he belonged. They found that he was closer to the town he was heading for, so the angels of mercy took him. It was said that when he was dying, he moved himself (towards that town), and Allah commanded the good town to move closer to him and the other town to move away. This is basic meaning of the Hadith; we have quoted it in full elsewhere. `Ali bin Abi Talhah reported that Ibn `Abbas, may Allah be pleased with him, commented on the Ayah:

[قُلْ يعِبَادِىَ الَّذِينَ أَسْرَفُواْ عَلَى أَنفُسِهِمْ لاَ تَقْنَطُواْ مِن رَّحْمَةِ اللَّهِ إِنَّ اللَّهَ يَغْفِرُ الذُّنُوبَ جَمِيعاً]

(Say: "O My servants who have transgressed against themselves! Despair not of the mercy of Allah, verily, Allah forgives all sins...'') sAllah invites all to His forgiveness; those who claim that the Messiah is God, those who claim that the Messiah is the son of God, those who claim that `Uzayr is the son of God, those who claim that Allah is poor, those who claim that the Hand of Allah is tied up, and those who say that Allah is the third of three [Trinity]. Allah says to all of these:

[أَفَلاَ يَتُوبُونَ إِلَى اللَّهِ وَيَسْتَغْفِرُونَهُ وَاللَّهُ غَفُورٌ رَّحِيمٌ ]

(Will they not turn in repentance to Allah and ask His forgiveness For Allah is Oft-Forgiving, Most Merciful.) (5:74). And He calls to repentance the one who says something even worse than that, the one who says, `I am your Lord most high,' and says,

[مَا عَلِمْتُ لَكُمْ مِّنْ إِلَـهٍ غَيْرِى]

("I know not that you have a god other than me.'') (28:38). Ibn `Abbas, may Allah be pleased with him, said, "Anyone who makes the servants of Allah despair of His mercy after this, has rejected the Book of Allah, but a person cannot repent until Allah decrees that he should repent.'' At-Tabarani recorded that Shutayr bin Shakal said, "I heard Ibn Mas`ud say, `The greatest Ayah in the Book of Allah is:

[اللَّهُ لاَ إِلَـهَ إِلاَّ هُوَ الْحَىُّ الْقَيُّومُ ]

(Allah! None has the right to be worshipped but He, the Ever Living, the One Who sustains and protects all that exists)(2:255). The most comprehensive Ayah in the Qur'an concerning good and evil is:

[إِنَّ اللَّهَ يَأْمُرُ بِالْعَدْلِ وَالإْحْسَانِ]

(Verily, Allah enjoins justice and Al-Ihsan) (16:90). The Ayah in the Qur'an which brings the most relief is in Surat Az-Zumar:

[قُلْ يعِبَادِىَ الَّذِينَ أَسْرَفُواْ عَلَى أَنفُسِهِمْ لاَ تَقْنَطُواْ مِن رَّحْمَةِ اللَّهِ]

(Say: "O My servants who have transgressed against themselves! Despair not of the mercy of Allah.'') And the clearest Ayah in the Qur'an about reliance on Allah is:

[وَمَن يَتَّقِ اللَّهَ يَجْعَل لَّهُ مَخْرَجاًوَيَرْزُقْهُ مِنْ حَيْثُ لاَ يَحْتَسِبُ]

(And whosoever has Taqwa of Allah, He will make a way for him to get out (from every difficulty). And He will provide him from (sources) he never could imagine) (65:2-3).' Masruq said to him; `You have spoken the truth.'''