AT-TAWWAB-The Ever-Pardoning, The Relenting The Ever-Acceptor of Repentance
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The One who grants repentance to whoever He willed among His creatures and accepts their repentance.
Allah, Exalted be He, says, “Allah is Ever Returning, Most Merciful.” (Surat Al-Hujuraat, 49:12).
Meaning: He is the One who helps His slaves make repentance and submit completely to Him after turning to Him in repentance, and then He accepts their repentance and pardons their sins.
The One who beckons for our return. The One who repeatedly turns mankind toward repentance.
The One who forgives those who return to goodness. The One who restores to grace those who repent.
The One who rewards good deeds. The One who forgives those who forgive others.
From the root t-w-b which has the following classical Arabic connotations:
to return
to return to goodness, to repent
to be restored
to be rewarded for deeds
to be repeatedly summoned or called
This name is used in the Qur’ān. For example, see 49:12