I Want to Repent, But... by Sheikh Muhammed Salih Al-Munajjid

Conditions for the acceptance of repentance
The word tawbah (repentance) conveys a profound meaning, which carries great implications. It is not, as many people think, the matter of mere lip-service, after uttering it a person may then continue in his sin. If you think of the meaning of the ayah (verse):
(سورة هود (۳)
... اسْتَغْفِرُوا رَبَّكُمْ ثُمَّ تُوبُوا إِلَيْهِ ...
... Seek the forgiveness of your Lord, and turn to Him in repentance,... (Qur'an 11: 3)
You will see that repentance is something which is over and above mere uttering words and/or seeking forgiveness.
Such a great and important matter must necessarily have conditions attached to it. The scholars have described the conditions of repentance, based on the Qur'an and Sunnah. They include:
1. Immediate cessation of the sin
2. Regret for what was done
3. Determination not to return to the sin
4. Restitution of victims' rights, or seeking their forgiveness
Some scholars have also mentioned more details as conditions. of sincere repentance, which we quote below with some examples: 1. The sin should be given up only for the sake of Allah, not for any other reason, such as being unable to do it, or being afraid of what people will say.
The person who gives up his sin because of its negative impact on his reputation and standing among people, or on his work, cannot be described as one who repents.