Repentance is a combination of three elements

For Taubah two words are generally used - (i) ISTIGHFAR (seeking forgiveness) and (ii) TAUBAH (Repentance). The main word is TAUBAH (Repentance) and the word ISTIGHFAR refers to the path that leads to 'TAUBAH. Taubah consists of three elements which must be present to make Taubah materialize and effective.

These three elements are:

1. TO feel ashamed at the sin committed.
2. To give up the sin committed at once without any hitch and hesitation.
3. A firm resolve not to repeat that sin in the future under any circumstances.

To resort to Repentance in this way the sinner becomes purified from his sin. It occurs in a Hadith:

One who repents for his sin is like
one who has committed no sin at all.

By repentance the entire trace of sin is effaced from the Register where the sin was recorded. How infinite is
the mercy of Allah! There will be no trace and reference to this sin in the Hereafter.

Never mind if you have violated your Taubah A hundred times. Come back and repent again

It is an infinite mercy of Almighty Allah that He allows respite to His sinning servant again and again, so that the sin he has committed may not have to be recorded in the Register of Deeds. If this unfortunate sinner does not offer repentance. the sin is at last recorded against him. Even after this recording the door to TAUBAH remains wide open till the last moments of the man's life. The door to TAUBAH remains open till the time the throes of death have not
overtaken him. How kind and Merciful is Almighty Allah!

These Persian couplets express the same infinite mercy of Allah in accepting the repentance of His sinning servants. Allah's Court is not a court of despondency. Allah is ready to accept repentance even from such a servant as has violated his repentance for hundreds of times.