[Pooya/Ali Commentary 3:89] Sincere repentance followed by efficient improvement is the key to open the doors of forgiveness beyond which a new life, full of promised blessings, awaits the deviators. Aqa Mahdi Puya says: Tawba means "return penitently to God" with reference to the creature, and "admit the penitent to God's mercy" with reference to the creator Lord; just as salat (with reference to the creature) means bending before the creator Lord to express wants and needs for obtaining fulfilment, and (with reference to the creator Lord) turning towards the supplicant creature to give that which he deserves. He who does not carry out Allah's command, disobeys Him. It is a sin which earns punishment. Although there are various degrees of disobedience, minor sins lead to major sins. Infidelity (denial of Allah's absolute sovereignty) is the worst sin. Punishment of each sin differs according to its degree. "Verily Allah forgives all sins" (Zumar: 53). Of whatever degree the sin is, if the sinner turns repentantly to Allah, sincerely seeking to amend his ways in future, Allah will admit him to His mercy. Tawba is a cleansing procedure to remove ignorance and obstinacy from the heart and the mind and to wipe out the dirt of theoretical and practical "deviation from the right path". Allah may admit the sinner to His mercy at any time before the punishment comes upon him when no one will come for his help (Zumar: 54); or He may admit the sinner to His mercy if he does evil in ignorance (and) then turn quickly (in repentance) to Allah (Nisa: 17). But repentance is not (profitable) for those who do ill deeds until, when death comes to one of them (Nisa: 18), and shall not benefit them their faith when they see His punishment (Mu-min: 85). The doors of repentance are open till the agony of death overcomes the body. In Yunus: 98, the removal of punishment at the last moment shows that sincere repentance is effective, but Mu-min: 85 makes it clear that repentance to avoid punishment brings no result. Imam Ali bin Muhammad al Naqi had quoted this verse to give his decision when Mutawakkil referred the case of a Jew who committed adultery with a Muslim woman and recited kalimah as soon as he was brought in the court of the ruler. The jurists of the court had wrongly advised him to acquit the Jew on the basis of a tradition which states that when a man becomes a Muslim his past is separated from him. But as, in this case, the Jew accepted Islam to avoid punishment, therefore the holy Imam judged him guilty.