Tafsir Ibn Kathir- Surah 2. Al-Baqara, Ayah 37

Verily, He is the One Who forgives (accepts repentance), the Most Merciful.
Αѕѕαℓααмυ αℓαιкυм ωαяαнмαтυllαнι ωαвαяαкαтυнυ.
Tafsir Ibn Kathir- Surah 2. Al-Baqara, Ayah 37
(Verily, He is the One Who forgives (accepts repentance), the Most Merciful) (2:37) means that Allah forgives whoever regrets his error and returns to Him in repentance. This meaning is similar to Allah's statements,

﴿أَلَمْ يَعْلَمُواْ أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ﴾
(Know they not that Allah accepts repentance from His servants) (9:104),

﴿وَمَن يَعْمَلْ سُوءاً أَوْ يَظْلِمْ نَفْسَهُ﴾
(And whoever does evil or wrongs himself) (4:110) and

﴿وَمَن تَابَ وَعَمِلَ صَـلِحاً﴾
(And whosoever repents and does righteous good deeds) (25:71).

The Ayat mentioned above, testify to the fact that Allah forgives the sins of whoever repents, demonstrating His kindness and mercy towards His creation and servants. There is no deity worthy of worship except Allah, the Most Forgiving, the Most Merciful.