´It was narrated from ‘Abdullah bin ‘Amr that the Prophet (ﷺ) said:` “Allah accepts the repentance of His slave so long as the death rattle has not yet reached his throat.”
Maulana Ataullah Sajid
Benefits and Issues:
➊ By "naz‘" is meant the commencement of the process of the soul being taken.
➋ When the angels of death appear, the connection with the Hereafter is established. Therefore, the opportunity for repentance comes to an end.
➌ A servant should repent as soon as possible, for one does not know when the final moment will arrive.
Source: Commentary on Sunan Ibn Mājah by Mawlānā ‘Atā’ullāh Sājid, Page: 4253