Al-Tawwāb
Al-Tawwāb is one of the popular 99 Names of God, by which Muslims regard God. It symbolizes God's attribute of relentless mercy and shows up in multiple places to refer to God in the Qur'ān, and Sunnah, amongst other places.
Linguistic translation
The word "تواب" is said to come from the root t-w-b which has the following classical Arabic connotations: to return; to return to goodness, to repent; to be restored or to be repeatedly summoned or called. The attribute, At-Tawwāb, is therefore translated as "The Acceptor of Repentance".Deeper translation
In his book, "Al-Maqsad Al-Asna fi Sharah Asma' Allahu al-Husna", Imam Al Ghazali translates At-Tawwāb as "The Ever-Relenting, He who constantly turns man to repentance". He states that Al-Tawwāb is "the One Who keeps on facilitating the causes of repentance for His creatures time and time again by showing them some of His signs, by conveying to them some of His Warnings and by revealing to them some of His deterrents and cautions with the Intent that they, having been apprised of the dangers of their sins, might be filled with fear by His frightening them and subsequently turn to repentance. Through accepting, the Favor of God Most High reverts to them."Others, try to explain this Attribute by stating that Allah is the One Who beckons for our return, the One Who forgives those who return to goodness, the One Who restores to grace those who repent and the One Who forgives those who forgive others.
Other attributes of Allah such as Al Haleem, Al Ghaffar, Al Ghaffur and Al-Afuw give the impression that asking forgiveness for one's sin is different from seeking repentance. At-Tawwāb seems to require a necessary step for forgiveness. An individual must make a sincere attempt to repent for a sin and vow not to return to it.