He is Allah

(80) The ACCEPTOR of Repentance 
(AL-TAWWAB) 

 
Taba means to be sorry for wrongdoing and turn to Allah regretting, repenting, and doing good deeds. Allah said, “But if the thief repent after his crime, and amend his conduct, God turneth to him in forgiveness.” (MA’IDA, 42), “..then He turned to them that they might repent.” (TAWBA, 118), “And whoever repents and does good has truly turned to God with an acceptable conversion.” (FURQAN, 71); and He said about those who repent constantly and of every sin, “For God loves those who turn to Him constantly, and He loves those who keepthemselves pure and clean.” (BAQARA, 222).
AL-TAWWAB is one of the names of Allah; it meansthat He is the One Who accepts repentance many times. He, Praise and Glory be to Him, said, “But fear God; for God is Oft-Returning, Most Merciful.”(HUJURAT, 12), “For He is Oft-Returning, Most Merciful” (BAQARA, 54).
Allah, the ACCEPTOR of repentance, originates and facilitates all the means to repentance for people, so He warns them, gives themrespites and reminds them; so if they repent, He will forgive them, andif they recommit sins, He will facilitate to them all the means to repentanceover and over, and if someone sins a hundred times in a day and repentsevery time, Allah forgives him.
Allah, Praise and Glory be to Him, endows people with His Grace after they had suffered from deprivation and endows them with all sorts of beneficence; He grants them success after defeat and relievesthem after they had been sorely grieved, and forgives them after sendingapostles, and prophets; He saves them from the humiliation of sin to thedignity of obedience and from abysmal darkness to light.
Glory be to Allah, no disobedience can ever affect Him,and no obedience can ever benefit Him; He is the Provider of repentanceWho guides us to it, and by means of this repentance He changes the evildeeds into righteous ones. He is the ACCEPTOR of Repentance, Glory be toHim, He is Allah.