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التَّوَّابُ
At-Tawwab
The One who accepts repentance repeatedly, turning back to His servants with forgiveness whenever they sincerely return to Him.
Bakara 2:37
At-Tawwab declares that Allah continually accepts repentance and loves those who turn toward Him in tawbah. In Surah al-Baqarah 2:37, recounting Adam's (peace be upon him) repentance, He says: 'Allah accepted his tawbah; indeed, He is the Acceptor of Repentance, the Merciful.' At-Tawwab carries both meanings—'the One who accepts tawbah' and 'the One who grants tawbah to His servant.' Even the desire to repent is a grace from Allah. The servant who reflects on this name renews their tawbah 70-100 times a day by saying 'Astaghfirullah wa atubu ilayh,' receiving At-Tawwab's continual acceptance. The Prophet (peace be upon him) used to seek forgiveness more than seventy times a day.
The Messenger of Allah (peace be upon him) said: 'By Allah, I seek Allah's forgiveness and turn to Him in repentance more than seventy times a day.'
[Buhârî, Daavât, no. 6307]