What is meant by *istita'ab* in the saying of Allah the Exalted: “But if they seek forgiveness, they are not of those who seek forgiveness”?

The student: Shaykh, may Allah reward you... *istita'ab* means the approach of death, and it was explained as returning...

The Shaykh : *Istita'ab* is seeking forgiveness, and *'utbah* means accepting an excuse and being pleased. So the author explained it, in the end, by the ultimate goal, which is being pleased. Because when a person seeks forgiveness and his excuse is accepted, the one who sought forgiveness is pleased with him.