"Taubah" (repentance): its meaning
The word “Taubah” literally means “turning back”. Since, sin puts distance between the soul and Allah سبحانه و تعالى, during repentance the servant turns back to Allah سبحانه و تعالى, seeking refuge in His forgiveness. And when a soul repents and returns to Him, Allah سبحانه و تعالى turns back to His servant in acceptance and forgiveness. Thus Allah سبحانه و تعالى has named Himself “at-Tawwaab”, the constant Acceptor of Repentance and sometimes translated as “the Oft-Returning”.