In his book, "Al-Maqsad Al-Asna fi Sharah Asma' Allahu al-Husna" (also known as "The Best Means in Explaining Allah's Beautiful Names"), Imam Al Ghazali translates At-Tawwāb as "The Ever-Relenting,[2] He who constantly turns man to repentance".
He states that Al-Tawwāb is "the One Who keeps on facilitating the causes of repentance for His creatures time and time again by showing them some of His signs, by conveying to them some of His Warnings and by revealing to them some of His deterrents and cautions with the Intent that they, having been apprised of the dangers of their sins, might be filled with fear by His frightening them and subsequently turn to repentance.
Al Haleem has been explained to mean that Allah is forbearing and clement, where He gives an individual respite, or time to ask Him for forgiveness.
Al Ghaffar gives the notion that Allah continuously and repetitively forgives an individual for his sins.
On the other hand, the process of creation of opportunities for one to recognize his/her mistakes and return to the All Forgiving God with sufficient humbleness that it warrants forgiveness emanates from His Attribute of Al-Tawwab (who is essentially the Facilitator and Acceptor of repentance[6]).