Shaykh Maulana Usman Muneeb
Benefits and Issues:
➊ When a person who acknowledges the oneness of Allah (Tawhid) and His commands sincerely seeks forgiveness through these words, Allah, the Exalted, forgives that servant. This is because, in these words, the servant mentions his servitude, humility, and being a sinner, and also confesses it. Along with affirming the greatness and majesty of Allah, he makes it clear that all his supplications revolve around this one Being alone, and this is exactly what Allah, the Exalted, desires.
➋ Allah, the Exalted, has set four conditions for forgiveness. The statement of Allah, the Exalted, is:
﴿وَاِنِّي لَغَفَّارٌ لِمَنْ تَابَ وَآمَنَ وَعَمِلَ صَالِحًا ثُمَّ اهْتَدَی﴾
“And indeed, I am most forgiving to whoever repents and believes and does righteous deeds, then remains guided.”
Thus, faith, repentance, good deeds in the future, and then a life of righteousness are the four fundamental conditions, and in Sayyid al-Istighfar, the servant acknowledges all four of these matters.
➌ Some scholars have differentiated between repentance (tawbah) and seeking forgiveness (istighfar): repentance is to seek pardon for what has been done previously and to resolve not to do it again in the future, whereas in seeking forgiveness (istighfar), one asks for forgiveness for past sins, but the resolve not to commit them again in the future is not included in it. (Fadlullah al-Samad, the mentioned hadith)
Source: Fadlullah al-Ahad: Urdu Commentary on al-Adab al-Mufrad, Page: 617