Al-Baqara • EN-TAFSIR-IBN-ABBAS
﴿ 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.”
(Except such of them as repent) from Judaism (and amend) worship Allah alone without ascribing to Him any partners (and make manifest) the traits and description of Muhammad. (These it is towards whom I relent) overlook their past transgressions. (I am the Relenting) towards those who repent, (the Merciful) towards him who dies in a state of repentance.