Repentance is only accepted before death
Allah has encouraged and ordered people to repent to Him, surrendering to Him completely before they face Him on the Day of Judgement. Thus, it is necessary to repent and seek Allah's forgiveness before death for at the time of death repentance will be of no benefit.

Allah narrates to us the story of the Pharaoh in the Qur'an:
"And We took the Children of Israel across the sea, and Fir'aun (Pharaoh) with his hosts followed them in oppression and enmity, till when drowning overtook him, he said 'I believe that La ilaaha illa Huwa (none has the right to be worshipped but He), in Whom the children of Israel believe, and I am one of the Muslims (those who submit to Allah's Will)". "Now (you believe) while you refused to believe before and you were one of the Musfsidoon (evil doers, corrupts etc.)!?"
(Qur'an 10:90-91)
Indeed Pharaoh was ready to
repent and submit himself to Allah when he saw death in front of eyes.
For, Allah mentions in the Qur'an that it is too late for the person to
repent at the threshold of death.
"Allah accepts only the repentance of those who do evil in ignorance and foolishness and repent soon afterwards; it is they to whom Allah will forgive and Allah is Ever All-Knower, All-Wise. And of no effect is the repentance of those who continue to do evil deeds until death faces one of them and he says: "Now I repent;" nor of those who die while they are disbelievers. For them We have prepared a painful torment."
(Qur'an 4:18)
And in another ayah:
"Until, when death comes to one of them (those who join partners with Allah), he says, 'My Lord! Send me back. So that I may do good in that which I have left behind.' No! It is but a word that he speaks, and behind them is Barzakh (a barrier) until the Day when they will be resurrected".
(Qur'an 23: 99-100)

Indeed the Prophet (PBUH) advised that:
"Allah, the Lord of honour and glory, will accept the repentance of His servant till his death-rattle begins."
(Hadith)
And in another hadith:
"He who seeks repentance (from Allah) before the rising of the sun from the west (before the Day of Resurrection), Allah turns to him with Mercy."
(Hadith)
Once a person knows that death is upon them and repents for this reason, then Allah knows their false intentions. Furthermore, none of us know when we will die, and therefore no one can guarantee that they will have the opportunity to repent before death unless repentance is done immediately.
"No soul knows what it will earn tomorrow nor does it know in what part of the earth it will die"
(Qur'an 31:34)
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