The fatwa explains that Hazrat Ali رضي الله عنه reported from Hazrat Abu Bakr رضي الله عنه that the Prophet ﷺ said: If a person commits a sin, then makes wudu, prays, and asks Allah for forgiveness, Allah will forgive him. Based on this hadith, Islamic scholars say it is mustahab to pray two rak’ahs with true repentance, regret for the sin, and a firm intention not to repeat it. Scholars such as Allama Qalyubi also mention that two rak’ahs for tawbah are valid before or after repentance, even for minor sins. This means that offering two rak’ahs with the intention of tawbah is an established and recommended act in Islamic ruling.