Waman taba waAAamila salihan fa-innahu yatoobu ila Allahi mataba (surah Furqan: 71)

Tafseer Tafheem-ul-Quran by Syed Abu-al-A'la Maududi

(25:71) In fact, the one *87 who repents and does righteous deeds, returns to Allah as one ightly should. *88 -

Wa man taaba wa `amila saalihan fa innnahoo yatoobu ilal laahi mataabaa

*87) It has two meanings: (1) When he has repented sincerely, he will start a new life of belief and obedience to Allah and by His grace and help will start doing good deeds instead of evil deeds that he used to do in his life of unbelief, and his evil deeds will be replaced by good deeds; and (2) Not only will his evil deeds done in the past be written off, but it will also be recorded in his conduct register that he was the servant who gave up rebellion against his Lord and adopted the way of His obedience. Then, as he will feel more and more sorry for his past sins and offer repentance, more and more good deeds will be credited to him; for repenting of one's wrong doing and seeking forgiveness is in itself a good deed. Thus, good deeds will supersede all his evil deeds in his conduct register, and he will not only escape punishment in the Hereafter but, in addition, he will also be blessed with high favours by Allah.
*88) That is. ultimately everyone has to return to AIIah for AIIah alone is man's last and real refuge: He alone can reward one for his good deeds or punish une for his evil deeds: He alone is All-Merciful and AlI Compassionate, Who receives the penitent with forgiveness and Who dces not rebuke him for his past errors provided that he has repented sincerely, and adopted the right attitude and reformed himself.