(فَإِن تَابُوا…) (But if they repent): Indeed, opening the door to repentance is a process of reform. If Allah (swt), were to close the door of repentance, it would be like opening the door to crime wide open.
(…وَأَقَامُوا الصَّلَاةَ وَآتَوُا الزَّكَاةَ…) (establish prayer, and give zakah): The sign of sincere repentance is the establishment of prayer and the giving of alms.
(…فَإِخْوَانُكُمْ فِي الدِّينِ ۗ…) (then, they are your brothers in religion): If they do that, they become as you and among your brothers in religion. As the Prophet (saws) said:
“The believers in their mutual kindness, compassion and sympathy are just like one body. When one of the limbs suffers, the whole body responds to it with wakefulness and fever.”[1]
(…وَنُفَصِّلُ الْآيَاتِ لِقَوْمٍ يَعْلَمُونَ) (and We detail the verses for a people who know): This means that Allah details the signs for a people who are searching for knowledge. As for those who take a preconceived stance and do not want to know or do not want to submit to the truth, the detailing of the verses does not benefit them, due to the seal on their hearts, as Allah (swt) said:
كَلَّا ۖ بَلْ ۜ رَانَ عَلَىٰ قُلُوبِهِم مَّا كَانُوا يَكْسِبُونَ
(No! Rather, the stain has covered their hearts of that which they were earning) (Surah Al-Mutaffifin: 14)
[1] Sahih Muslim: The Book of Goodness, Keeping Ties of Kinship and Adab, Chapter: The Mercy, Compassion and Support of the Believers, Hadith no. 2586