Forgiver of Sin and Accepter of Repentance — Allah's Names at the Surah's Opening

Verse: "Forgiver of sin, Accepter of repentance, Severe in punishment, Owner of abundance — no deity except Him, to Him is the return." (40:3)

Combining opposites: "Forgiver of sin" then "severe in punishment" — Allah combines forgiveness and severity. This balance prevents excess hope (belittling sin) or excess fear (despair of mercy).

"Qabil al-Tawb" (accepter of repentance): "Qabil" is an active participle — He accepts repentance whenever it comes. Not past tense "He accepted" but continuously accepting every repentant person.

Lesson: Before despairing over your sin, remember: His first name in this surah is "Forgiver of sin" — forgiveness was placed before severity.