Al-A'raaf • EN-TAFSIR-IBN-ABBAS
﴿ وَٱلَّذِينَ عَمِلُوا۟ ٱلسَّيِّـَٔاتِ ثُمَّ تَابُوا۟ مِنۢ بَعْدِهَا وَءَامَنُوٓا۟ إِنَّ رَبَّكَ مِنۢ بَعْدِهَا لَغَفُورٌۭ رَّحِيمٌۭ ﴾
“But as for those who do bad deeds and afterwards repent and [truly] believe-verily, after such repentance thy Sustainer is indeed much forgiving, a dispenser of grace!”
(But those who do ill deeds) while ascribing partners to Allah (and afterward repent) after their idolatry; it is also said that this means: after committing transgressions (and believe) profess Allah's divine Oneness and believe in Allah (lo! for them, afterward) after repentance and accepting faith, (your Lord) O Moses; and it is also said: O Muhammad (is Forgiving) He overlooks sins, (Merciful).