Al-Ma'idah: (39) "But whoever repents..."

(But whoever repents) from the thieves, unto Allah the Exalted (after his wrongdoing) which is his theft. Explicit mention of this is to demonstrate the magnitude of Allah the Exalted's favor by reminding one of the magnitude of his transgression. (And amends) his affair by seeking release from the consequences, either by returning the stolen property if possible, seeking absolution for himself from its owner, or by seeking understanding in the way of Allah the Exalted if he was ignorant of it. It is said: The meaning is that he performs the righteous and beautiful deed by remaining steadfast upon repentance, as is required of him. (Then indeed, Allah will turn to him in forgiveness) by accepting his repentance, and thus He will not punish him in the Hereafter. As for the [prescribed] cutting [of the hand], it is not rescinded by repentance according to us, because it involves the right of the one who was stolen from. According to al-Shafi’i, may Allah the Exalted be pleased with him, in one of his two opinions, it is rescinded. It is not hidden what this sentence contains of encouragement for the sinner to repent, and He confirmed this with His saying, Glorified is He: (Indeed, Allah is Forgiving, Merciful).

(And it is in the position of providing the rationale for what preceded it, and it contains an indication that the acceptance of repentance is a grace from Him, the Exalted.)