وَأَنِ اسْتَغْفِرُوا رَبَّكُمْ ثُمَّ تُوبُوا إِلَيْهِ يُمَتِّعْكُمْ مَتَاعًا حَسَنًا إِلَى أَجَلٍ مُسَمًّى وَيُؤْتِ كُلَّ ذِي فَضْلٍ فَضْلَهُ وَإِنْ تَوَلَّوْا فَإِنِّي أَخَافُ عَلَيْكُمْ عَذَابَ يَوْمٍ كَبِيرٍ ﴿۳﴾ إِلَى اللَّهِ مَرْجِعُكُمْ وَهُوَ عَلَى كُلِّ شَيْءٍ قَدِيرٌ ﴿۴﴾ أَلَا إِنَّهُمْ يَثْنُونَ صُدُورَهُمْ لِيَسْتَخْفُوا مِنْهُ أَلَا حِينَ يَسْتَغْشُونَ ثِيَابَهُمْ يَعْلَمُ مَا يُسِرُّونَ وَمَا يُعْلِنُونَ إِنَّهُ عَلِيمٌ بِذَاتِ الصُّدُورِ ﴿۵﴾

﴾3﴿ Wa anis taghfiroo Rabbakum summa toobooo ilaihi yumatti'kum mataa'an hasanan ilaaa ajalim musammanw wa yu'ti kulla zee fadlin fadlahoo wa in tawallaw fa inneee akhaafu 'alaikum 'azaaba Yawmin Kabeer
﴾4﴿ Ilal laahi marji'ukum wa Huwa 'alaa kulli shai'in Qadeer
﴾5﴿ Alaa innahum yasnoona sudoorahum liyastakhfoo minh; alaa heena yastaghshoona siyaabahum ya'lamu maa yusirroona wa maa yu'linoon; innahoo 'aleemun bizaatis sudoor

﴾3﴿ And seek forgiveness from your Lord and turn to Him in repentance, and He will grant you good enjoyment for a specified term and give every doer of good their reward. But if you turn away, then indeed I fear for you the punishment of a great Day
﴾4﴿ Surely, to Allah alone is your return, and He is over all things capable
﴾5﴿ Be aware that they fold their chests (in hostility to the truth) to hide themselves from Him. Behold, when they cover themselves with their garments, Allah knows what they conceal and what they reveal. Indeed, Allah is All-Knowing of what lies within the hearts

[3] The difference between istighfār (seeking forgiveness) and tawbah (repentance) is as follows:
1. Istighfār is with the tongue, while tawbah is with the heart.
2. Istighfār is when a person has committed lesser disbelief or shirk, and asks for forgiveness for that.
Tawbah is when a person turns back to Allah with obedience and monotheism.
Two benefits of repentance are mentioned in the verse:
1. “Matāʿan ḥasanan” – a good, pleasant life, meaning a life of contentment and ease.
This is elaborated in verses 11–12 of Sūrah Nūḥ.
2. “Wa yuʾti kulla dhī faḍlin faḍlahu” – meaning Allah will grant each person of virtue their due reward in abundance, which refers to Paradise.
“Wa in tawallaw” – after encouragement, this part serves as a warning, highlighting the consequences of turning away.
[4] In this verse, there is a reference to fear of the Hereafter. The word (Qadīr) indicates that all those blessings and punishments mentioned in the previous verse are within His power through resurrection and bringing life again.
[5] This is the second claim of the surah — that Allah, the Exalted, has knowledge of everything and nothing is hidden from Him.
In this verse, the enmity of the polytheists toward the Prophet and the believers is mentioned. The meaning is that they harbor hidden hatred in their hearts toward the Prophet and the believers, thinking that Allah, the Exalted, is unaware of it.
However, Allah states that even if they cover themselves with garments and conceal their enmity in their hearts, He is fully aware of it.
The pronoun "minhu" in "liyastakhfū minhu" refers either to Allah the Exalted, according to their assumption, or to the Messenger.
This verse also includes hypocrites and those who are envious of the true believers.