Does the testimony of tawhid (the oneness of Allah) expiate shirk (associating partners with Allah) and sins?

Question:
If a man has committed sins and does not pray, and shortly before his death he declares the testimony: "There is no god but Allah, and Muhammad is the Messenger of Allah," is he judged with the same ruling as in this case?

Answer:
Sins are not expiated by saying: "There is no god but Allah." Repentance is necessary. "There is no god but Allah" expiates shirk (associating partners with Allah) if one is sincere in it, but if one commits sins, one must repent from those sins specifically. And if one commits what necessitates a hadd (fixed punishment), the hadd is carried out against him, even if he says: "There is no god but Allah." The Prophet (peace and blessings be upon him) carried out the hadd punishments against Muslims while they were saying: "There is no god but Allah."