Anas bin Malik narrated that:The Messenger of Allah said regarding this Ayah: “He is the One deserving of the Taqwa, and He is the One Who forgives. – he said: ‘Allah, Blessed is He and Most High, said: “I am the most worthy to have Taqwa of, so whoever has Taqwa of Me, not having any god besides Me, then I am most worthy that I forgive him.”

English translation · Jami' at-Tirmidhi