This refers to the first returning.

This refers to the first returning. Again He says: these it is to whom I turn (mercifully). .. (2:160); and this is the second returning; between these two divine returnings comes the servant's returning, his repentance. The starting clause, "Repentance with Allah is only for those ..." literally means: Repentance on ('ala) Allah is only for (li) those …‘ala (on) and li (for) denote harm and benefit, respectively; as we say: 'Adversities came on 'Amr ('ala 'Amr) to the benefit of (li Zayd) Zayd.

Or as we say: The race was for (li) X on (‘ala) Y, that is, X won the race against Y. It is because 'ala (on) implies height and domination; and li (for) denotes possession and right. Consequently, in the matters involving two parties (like war, fighting and dispute, in which one party gets some benefits and the other is harmed, one overpowers and the other is overpowered), the victor acquires some rights over the vanquished, and the latter is prevailed upon, ruled over.

The same is the case in similar situations. Look, for example, at the effect, between an influencing factor and the influenced, or at the link a promise creates between the giver of promise and the one to whom it was given, and so on. It is now clear that the two prepositions ('ala and li) have acquired the connotations, of harm and benefit, respectively, because of contexts in which they are frequently used not because it is their original meaning.

Now, let us see, how repentance succeeds; why it benefits the servants of Allah. It is because of a promise which Allah has given to the servants in this way He Himself has made it obligatory for Himself to accept their repentance. He has said in this verse: "Repentance with (on) Allah is only for those who do evil in ignorance". In this way it becomes obligatory for Allah to accept His servant's repentance. It.

does not mean that anyone else can obligate Allah to do something, or can prescribe a duty for Him it makes no difference whether you call that one the reason, the nature of the affair, the reality or the truth; or give it any other name. Allah is Greater and Holier than such ascriptions. Rather this matter is based on the fact that Allah has promised His servants that He would accept the repentance of those, who would repent; and He does not break His promise.

This is the implication of the statement that it is obligatory for Allah to accept arid grant the repentance in relevant situations.