Tafsir of Al-Furqan 25:71

"And whoever repents and does righteousness..."

(And Allah is Ever Forgiving, Most Merciful): This is a concluding parenthetical clause (ta’dil) that reinforces the content of what preceded it.

"And whoever repents": That is, from the sins he committed, by abandoning them entirely and feeling remorse for them.

"And does righteousness": By which he compensates for what he neglected previously, or whoever departs from the category of sins—even if he had not committed them—and enters into acts of obedience.

"Indeed, he turns to Allah": That is, he returns to Him, Glory be to Him, through that [repentance].

"A [true] return": That is, a return of great significance, pleasing to Him, the Exalted, which erases punishment and secures reward. Or, it means: "Indeed, he turns to Allah, the Exalted," the Possessor of vast kindness, who loves those who repent and confers [His] goodness upon them. Or, "Indeed, he returns to Allah, or to His reward—Glory be to Him—a good return."

Regardless, the condition (the repentance) and the recompense are distinct. This [verse] serves to explain the state of one who repents from all sins, whereas what preceded it explained [the state of] one who repents from the major sins; it is a generalization following a specification.