Tafsir of Ash-Shura 42:25

"And He is the One who accepts..." It is said: "I accepted the thing from him" (qabiltuhu minhu) and "I accepted it on his behalf" (qabiltuhu 'anhu). The meaning of "I accepted it from him" is: I took it from him, making him the source and origin of my acceptance. The meaning of "I accepted it on his behalf" is: I removed it from him and separated it from him.

"Repentance" (at-tawbah): It is to turn away from what is ugly and from failing to perform a duty, through remorse for both and a firm resolve not to return to them; for that which one turns away from is ugly and a dereliction of duty. If there is a right owed to a servant, one must seek release from it in the appropriate manner.

It is narrated that Jabir said a Bedouin entered the Mosque of the Messenger of Allah (ﷺ) and said: "O Allah, I seek Your forgiveness and I repent to You," then he performed the prayer. When he finished, Ali (may Allah be pleased with him) said to him: "O man, the swiftness of the tongue in seeking forgiveness is the repentance of liars, and your repentance requires repentance." The man asked: "O Commander of the Faithful, what is repentance?" He replied: "It is a name that encompasses six meanings:

1. Remorse for past sins.
2. Making up for neglected obligatory duties.
3. Returning rights to those wronged.
4. Dissolving the self in obedience just as you nourished it in disobedience.
5. Making the self taste the bitterness of obedience just as you made it taste the sweetness of disobedience.
6. Weeping in place of every laughter you laughed."

"And He pardons the evil deeds" This refers to major sins when one has repented from them, and to minor sins when major sins are avoided.

"And He knows what you do" It is recited with both the ta (you) and the ya (they): meaning He knows it, so He rewards for good deeds and punishes for evil deeds.