Tafsir of Al-Baqarah 2:160

(Except those who repent): That is, those who return from concealment [of the truth], or from it and from all other things that necessitate repentance, based on the principle that the omission of the object implies generality. In this, there is an indication that repentance from concealment alone does not necessitate the removal of the curse from them unless they repent from everything, for their cursing had numerous causes.

(And amend): That is, they rectify what they have corrupted by taking remedial action regarding the rights of the Truth [Allah] and the rights of creation. Among this is that they rectify their people by guiding them to Islam after having led them astray, and that they remove the altered speech and write in its place what they had deleted during the distortion.

(And make manifest): That is, they disclose what Allah the Exalted has clarified to the people by way of evidence. Through these two matters, repentance is completed. It is said: They manifest the repentance they have initiated so that they may erase the mark of disbelief from themselves, and so that their peers may follow their example; for the manifestation of repentance by one who is followed is a condition for it, as some reports indicate. However, the correct view is that the manifestation of repentance is only to prevent the sin of following [them in error], and it is not a condition for repentance from the original sin itself. Thus, it is included in His saying: "(And amend)."

(Those—I will accept their repentance): By way of acceptance and the bestowing of forgiveness and mercy.

(And I am the Accepting of Repentance, the Merciful): This is a conjunction to what preceded it, serving as a concluding corroboration. The shift to the first-person pronoun is for the sake of rhetorical elegance, along with the allusion it contains to the difference in the source of the preceding and succeeding actions.