Tawbah is leaving what the Sharī'ah finds blameworthy for what it finds praiseworthy. It is the beginning of the path of the sālikīn (spiritual travelers), the key to the happiness of the murīdīn (spiritual aspirants), and the condition that makes the passage to Allah the Exalted sound.

Realities of Sufism: Tawbah
Shaykh `Abd al-Qadir al-Jayli