Tafsir of Al-Baqarah 2:160

إﻻ الذين تابوا وأصلحوا وبينوا

Except those who repent and do righteous deeds, and openly declare (the truth which they concealed). This Ayah refers to those who regret what they have been doing and correct their behavior and, thus, explain to the people what they have been hiding.

فٲوليك أتوب عليهم وأنا التواب الرحيم

These, I will accept their repentance. And I am the One Who accepts repentance, the Most Merciful. This Ayah also indicates that those who used to call to innovation, or even disbelief, and repent to Allah, then Allah will forgive them. Allah afterwards states that;