(Except those who repent after that)
i.e., after the disbelief they committed subsequent to their belief.
(And amend)
i.e., they entered into righteousness, based on the verb being intransitive, similar to "they entered the morning" (*asbahu*); it is also permissible for it to be transitive with an omitted object, meaning: they rectified what they had corrupted. In this, there is an indication—as has been stated—that mere remorse for the apostasy that has passed and the determination to abandon it in the future is insufficient, due to the rights they neglected. It has been objected that mere repentance necessitates the lightening of punishment and the favorable regard of the Truth (Allah) toward them, so it is apparent that this is not a restriction, but rather an elucidation that one should rectify what was corrupted. It was answered that this objection is invalid, because mere remorse and the determination to abandon disbelief in the future do not remove one from it; therefore, it is an elucidation of the repentance that is considered valid. Consequently, the conclusion is one and the same upon investigation.
(For indeed, Allah is Forgiving, Merciful)
i.e., He will forgive their disbelief and reward them. It is said: "Forgiving" to them in this world by concealing their vile deeds, and "Merciful" to them in the Hereafter by pardoning them. The remoteness of this interpretation is not hidden. The sentence is an explanation of what the exception (the exclusion) points toward.
