The one who is continuously turning [in forgiveness] to those who turn to Him [in repentance] and the one who forgives the sins of the penitent. Everyone who turns to Allah sincerely, Allah turns to them by first granting them the ability to repent and to direct their hearts towards Him, then after this He turns to them by accepting their repentance and forgiving them their errors.
“Know they not that Allah accepts the repentance from His slaves and acknowledges their charity, and that Allah is at-Tawwab, Most Merciful?”
[at-Tawbah (9): 104]
“O you who believe! Avoid much suspicion, indeed some suspicion is sin. And spy not, neither backbite one another. Would one of you like to eat the flesh of his dead brother? You would hate it! Fear Allah, indeed Allah is Tawwab, Most Merciful.”
[al-Hujurat (49): 12]
From “Explanation to the Beautiful and Perfect Names of Allah” — Shaykh as-Sa’di (d.1376H)