Tafsir of At-Tawbah 9:112

{التائبون} (The repentant): They are in the nominative case (rafʿ) to denote praise. That is: "They are the repentant," meaning the believers previously mentioned. This is supported by the reading of ʿAbd Allāh and Ubayy (may Allah be pleased with them both): {التائبين} (The repentant) in the accusative case (naṣb) to denote praise. It is also permissible for it to be in the genitive case (jarr) as an adjective for the believers.

Al-Zajjāj permitted it to be a subject (mubtadaʾ) whose predicate (khabar) is omitted, meaning: "The repentant and the worshippers are also among the people of Paradise, even if they did not engage in jihad," similar to His saying: {And to all, Allah has promised the best} (An-Nisāʾ: 95).

It is also said: It is in the nominative case as a substitute (badal) for the pronoun in {يقاتلون} (they fight). It is also permissible for it to be a subject, with {العابدون} (the worshippers) as its predicate, and what follows as subsequent predicates, meaning: "Those who have truly repented from disbelief are those who gather these qualities."

Al-Ḥasan said: "They are those who repented from polytheism and dissociated themselves from hypocrisy."

{العابدون} (The worshippers): Those who worshipped Allah alone, were sincere to Him in worship, and were diligent in it.

{السائحون} (The travelers/fasting ones): They are those who fast. They are likened to those who travel the earth in their abstinence from their desires. It is also said: They are the seekers of knowledge who travel the earth, seeking it in its proper places.

{ما كان للنبى والذين ءامنوا أن يستغفروا للمشركين ولو كانوا أولى قربى من بعد ما تبين لهم أنهم أصحاب الجحيم}

(It is not for the Prophet and those who have believed to ask forgiveness for the polytheists, even if they were relatives, after it has become clear to them that they are companions of Hellfire.)