At-Tawwab is the Accepter of Repentance — from the root t-w-b (توب) meaning to turn, indicating both the servant's turning back to God (tawbah) and God's turning back to the servant in acceptance and mercy. The emphatic form Tawwab indicates that this is a continuous, repeated, inexhaustible turning: He accepts repentance again and again, for the same sin and for different sins, across the whole span of a human life. The Quran says 'He is At-Tawwab, Ar-Raheem' — the repentance and the mercy work together. What is remarkable about this name is its mutuality: when the servant turns back, At-Tawwab turns back first. The journey of repentance is not the believer crawling toward a reluctant God — it is two parties moving toward each other, with God moving first.