فَمَنْ تَابَ مِنْ بَعْدِ ظُلْمِهِ وَأَصْلَحَ فَإِنَّ اللَّهَ يَتُوبُ عَلَيْهِ إِنَّ اللَّهَ غَفُورٌ رَحِيمٌ ﴿۳۹﴾ أَلَمْ تَعْلَمْ أَنَّ اللَّهَ لَهُ مُلْكُ السَّمَاوَاتِ وَالْأَرْضِ يُعَذِّبُ مَنْ يَشَاءُ وَيَغْفِرُ لِمَنْ يَشَاءُ وَاللَّهُ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ﴿۴۰﴾ يَا أَيُّهَا الرَّسُولُ لَا يَحْزُنْكَ الَّذِينَ يُسَارِعُونَ فِي الْكُفْرِ مِنَ الَّذِينَ قَالُوا آمَنَّا بِأَفْوَاهِهِمْ وَلَمْ تُؤْمِنْ قُلُوبُهُمْ وَمِنَ الَّذِينَ هَادُوا سَمَّاعُونَ لِلْكَذِبِ سَمَّاعُونَ لِقَوْمٍ آخَرِينَ لَمْ يَأْتُوكَ يُحَرِّفُونَ الْكَلِمَ مِنْ بَعْدِ مَوَاضِعِهِ يَقُولُونَ إِنْ أُوتِيتُمْ هَذَا فَخُذُوهُ وَإِنْ لَمْ تُؤْتَوْهُ فَاحْذَرُوا وَمَنْ يُرِدِ اللَّهُ فِتْنَتَهُ فَلَنْ تَمْلِكَ لَهُ مِنَ اللَّهِ شَيْئًا أُولَئِكَ الَّذِينَ لَمْ يُرِدِ اللَّهُ أَنْ يُطَهِّرَ قُلُوبَهُمْ لَهُمْ فِي الدُّنْيَا خِزْيٌ وَلَهُمْ فِي الْآخِرَةِ عَذَابٌ عَظِيمٌ ﴿۴۱﴾

﴾39﴿ Faman taaba mim ba'di zulmihee wa aslaha fa innal laaha yatoobu 'alaih; innal laaha Ghafoorur Raheem
﴾40﴿ Alam ta'lam annal laaha lahoo mulkus samaawaati wal ardi yu'az zibu many-yashaa'u wa yaghfiru limany-yashaaa'; wallaahu 'alaa kulli shai'in Qadeer
﴾41﴿ Yaaa ayyuhar Rasoolu laa yahzunkal lazeena yusaa ri'oona fil kufri minal lazeena qaaloo aamannaa bi afwaahihim wa lam tu'min quloobuhum; wa minal lazeena haadoo sammaa'oona lilkazibi sammaa'oona liqawmin aakhareena lam ya'tooka yuharrifoonal kalima mim ba'di mawaadi'ihee yaqooloona in ooteetum haazaa fakhuzoohu wa il lam tu'tawhu fahzaroo; wa many-yuridil laahu fitnatahoo falan tamlika lahoo minal laahi shai'aa; ulaaa 'ikal lazeena lam yuridil laahu any-yutahhira quloobahum; lahum fid dunyaa khizyunw wa lahum fil Aakhirati'azaabun 'azeem

﴾39﴿ But whoever repents after his wrongdoing and reforms, then surely Allah will accept his repentance. Indeed, Allah is All-Forgiving, Most Merciful.
﴾40﴿ Do you not know that to Allah alone belongs the dominion of the heavens and the earth? He punishes whom He wills and forgives whom He wills, and Allah has power over all things.
﴾41﴿ O Messenger (may Allah bless him and grant him peace), let not those grieve you who hasten into disbelief—those who say “We believe” with their mouths but their hearts do not believe, and those who are Jews, listening to lies, listening to others who have not come to you. They distort the words of Allah from their proper places, then say, “If you are given this ruling, accept it; but if you are not given it, then beware.” And whomever Allah intends to misguide, you have no power for him against Allah. They are those whose hearts Allah does not intend to purify—for them is disgrace in this world, and for them is a great punishment in the Hereafter.

[39] This is an encouragement to repent from that crime, indicating that punishment alone is not enough to put an end to the sin unless there is repentance. "Min ba‘di ẓulmihi" refers to the wrongdoing of theft. "Wa aṣlaḥa" means that the person not only repents from stealing but also repents from all sins, and does not replace one crime with another. "Fa-inna Allāha yatūbu ‘alayh" means that Allah accepts their repentance. However, repentance does not eliminate the prescribed punishment; even though the repentance is accepted, the cutting of the hand remains for deterrence and as a lesson to others.
[40] This address is directed to the Noble Prophet (May Allah bless him and give him peace), and its purpose is to serve as a warning to the general public that prescribed punishments are carried out upon criminals. This is because Allah, the Exalted, is the Absolute Sovereign and has complete authority. He is not compelled by fear of anyone, nor out of love for anyone. Since absolute sovereignty belongs to Allah, it is within His discretion to assign the punishment of death and crucifixion to some, and the punishment of cutting off the hand to others.
[41] From this verse up to verse 65 is the second part of the surah, and within it are two sections. The first section extends up to verse 50, and in it is an address to the Messenger (May Allah bless him and give him peace) for his comfort, and ten characteristics of the Jews are mentioned as a warning regarding their condition. Then comes mention of the three books (the Torah, the Gospel, and the Qur'an). The connection of this verse to the previous ones is that the legal punishments which were described must be carried out by the Messenger of Allah (May Allah bless him and give him peace) without consideration for the hypocrites and the Jews.
"Yā ayyuhā al-rasūl" (O Messenger) – this form of address is for encouragement and strengthening.
"Lā yaḥzunka" – (Question:) Is it natural for a compassionate person to be saddened by people committing disbelief and sin? (Answer:) What is meant are the actions of these disbelievers, which bring you no harm or loss. "Yusāriʿūna" – This refers to rushing into disbelief and its deeds without reflection or evidence, out of love for it. "Sammāʿūn" – These are traits found in the Jews, and at times would appear in the hypocrites as well. Here, samʿ (hearing) means accepting or obeying. "Lil-kadhib" – Their scholars fabricated matters from themselves, and the people accepted them without evidence. "Sammāʿūn li-qawmin ākharīn" – This is the trait of spying; hypocrites would spy for the Jews, and lesser Jews would spy for their senior scholars. "Yuḥarrifūn al-kalim" – This is the trait of the people, as the act of distortion was done by their major scholars. What is meant by distortion is interpreting words based on personal opinion and desire. "Min baʿdi mawāḍiʿih" – The word min (from) here refers to both verbal and contextual distortion. For example, they had distorted the ruling of stoning (rajm) and replaced it with whipping and blackening the face—something far from the actual wording and intent of rajm. "Yaqūlūn" – This refers to the instructions from senior Jews to the lesser ones who would sometimes attend the gatherings of the Messenger of Allah (May Allah bless him and give him peace). "In ūtītum hādhā" – "This" refers to a distorted ruling, such as whipping and face blackening instead of the proper ruling of stoning.