Al-Baqara • BN-TAFSEER-IBN-E-KASEER
﴿ إِلَّا ٱلَّذِينَ تَابُوا۟ وَأَصْلَحُوا۟ وَبَيَّنُوا۟ فَأُو۟لَٰٓئِكَ أَتُوبُ عَلَيْهِمْ ۚ وَأَنَا ٱلتَّوَّابُ ٱلرَّحِيمُ ﴾
“Excepted, however, shall be they that repent, and put themselves to rights, and make known the truth: and it is they whose repentance I shall accept-for I alone am the Acceptor of Repentance, the Dispenser of Grace.”
Please check ayah 2:162 for complete tafsir.