It was reported that the above Ayah is explained by Allah's statement,
(They said: "Our Lord! We have wronged ourselves. If You forgive us not, and bestow not upon us Your mercy, we shall certainly be of the losers.") (7:23) as Mujahid, Sa`id bin Jubayr, Abu Al-`Aliyah, Ar-Rabi` bin Anas, Al-Hasan, Qatadah, Muhammad bin Ka`b Al-Qurazi, Khaلlid bin Ma`dan, `Ata' Al-Khurasani and `Abdur-Rahman bin Zayd bin Aslam have stated. As-Suddi said that Ibn `Abbas commented on,
(Then Adam received from his Lord Words) "Adam said, `O Lord! Did You not created me with Your Own Hands' He said, `Yes.' He said, `And blow life into me' He said, `Yes.' He said, `And when I sneezed, You said, `May Allah grant you His mercy.' Does not Your mercy precede Your anger' He was told, `Yes.' Adam said, `And You destined me to commit this evil act' He was told, `Yes.' He said, `If I repent, will You send me back to Paradise' Allah said, `Yes."' Similar is reported from Al-`Awfi, Sa`id bin Jubayr, Sa`id bin Ma`bad, and Ibn `Abbas. Al-Hakim recorded this Hadith in his Mustadrak from Ibn Jubayr, who narrated it from Ibn `Abbas. Al-Hakim said, "Its chain is Sahih and they (Al-Bukhari and Muslim) did not record it."
Allah's statement,
(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,
(Know they not that Allah accepts repentance from His servants) (9:104),
(And whoever does evil or wrongs himself) (4:110) and
(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.