The Acceptor of Repentance
Exalted and Glorious
So turn (in repentance) to your Creator, and kill yourselves (kill the ego). That will be better for you with your Creator. Then He accepted your repentance. Truly, He is the One Who accepts repentance, the Most Merciful. (2:54)
And had it not been for the Grace of Allah and His Mercy on you. And that Allah is the One Who forgives and accepts repentance, the All-Wise. (24:10)
Would one of you like to eat the flesh of his dead brother? You would hate it (so hate backbiting). And fear Allah. Verily, Allah is the One Who forgives and accepts repentance, Most Merciful. (49:12)
When they were unjust to themselves, if they had only come to the Prophets, alayhi as-salm and asked Allah’s forgiveness, and the Prophet, alayhi as-salam had asked forgiveness for them, they would have found Allah indeed to be the One Who Accepts Repentance, the Most Merciful. According to Islamic Shari’ah, the validity of repentance depends on three things: a confession of one’s sins, remorse, and a firm resolution to abstain from its recurrence.
He who repeats this name frequently, his repentance will be accepted.
At-Tawwab is the One Who accepts the repentance of His slaves when He turns to them and receives their repentance and their returning to Him. He is the One Who constantly forgives sins and wrong doings as they perish in Him. So let us return to Him in all our affairs.
Allah Allah Allah
From: The Meanings of the Names of Our Lord by Shaykh Muhammad Sa’id al-Jamal ar-Rifa’i Head of the Higher Sufi Council in Jerusalem and the Holy Land Teacher at the Dome of the Rock (al-Aqsa)