Analysis and Review of the "Word Acceptance" Process and the Meaning of God's Repentance Based on Verse 37 of Surah Al-Baqarah

Verse 37 in Baqare Sura is the most comprehensive and most beautiful section of the Qur'an about human repentance. Exegetes and theologians investigated this verse from different directions. The main question in this verse is what "acceptance of words" means? And what place does this acceptance have in the process of repentance of humans and God? Research on this issue explains the meaning and stages of "repentance" in the position of religious teaching with moral, theological, and mystical aspects. Based on research in Arabic vocabulary, other verses of the Qur'an, and the words of commentators and theologians, it is found that "The Words" in the context of this verse are truths that appear in the form of saying. These truths are rooted in the divine Lordship, human accepts these facts. This acceptance is a kind of mutual visit and assent. Before and after human's repentance, God's repentance is on humans. Previous repentance is allowing repentance: Putting "words" at the disposal of sinful man. And the latter repentance means accepting the servant's repentance and means influencing his repentance. Therefore, God is always repentant and returns to man after man's repentance. The final sentence of the verse contains two names of God: Repentance and Mercy. God's repentance is the good news to all human beings that if they forsake sin, God will accept their repentance. God's mercy is both good news and warning; Gospel to the repentant who have accepted God's mercy and warn the sinners have not repented who have departed from the scope of God's eternal mercy.