The term **evil (سوء)** refers to that which causes harm to others, such as what Tuma did by stealing the coat of mail, or the accusation of theft leveled against the Jew.

The term **wronging the self (ظلم النفس)** refers to what is specific to the individual, such as taking a false oath.

The act that transgresses against others is specified as **evil (سوء)** because it most often involves inflicting harm upon another. Harm is an immediate evil. As for the sin that pertains only to the individual, it is usually not an immediate harm, as a person does not inflict harm upon themselves in that manner.

Know that this verse indicates two rulings:

**The First Ruling:** Repentance is accepted for all sins, whether it be disbelief (kufr), murder, intentional acts, or the usurpation of wealth, because the statement {And whoever commits an evil deed or wrongs himself} encompasses all of them.

**The Second Ruling:** The apparent meaning of the verse suggests that mere seeking of forgiveness (istighfār) is sufficient. However, some scholars have stated that it is restricted by the condition of sincere repentance (tawbah), because seeking forgiveness is of no benefit while persisting in sin (iṣrār).

The phrase {he will find Allah Forgiving, Merciful} means Forgiving and Merciful *to him*. The omission of the qualifier "to him" is due to the context implying it, as there would be no point in encouraging seeking forgiveness unless that was the intended meaning.

The second category of statements encouraging repentance is the Almighty's saying: