Suuratul – Zumar Verse 53.
قُلْ يعِبَادِىَ الَّذِينَ أَسْرَفُواْ عَلَى أَنفُسِهِمْ لاَ تَقْنَطُواْ مِن رَّحْمَةِ اللَّهِ إِنَّ اللَّهَ يَغْفِرُ الذُّنُوبَ جَمِيعاً إِنَّهُ هُوَ الْغَفُورُ الرَّحِيمُ
53. Say: “O ‘Ibadi (My slaves) who have transgressed against themselves (by committing evil deeds and sins)! Despair not of the Mercy of Allah, verily Allah forgives all sins. Truly, He is Oft-Forgiving, Most Merciful.
Tafsir Ibn Kathir Volume 8, Page 406.
This Ayah tells us that Allaah, may He be blessed and exalted, will forgive all the sins of those who repent to Him and turn back to Him, no matter what or how many his sins are, even if they are like the foam of the sea. This cannot be interpreted as meaning that sins will be forgiven without repentance, because Shirk can only be forgiven for the one who repents from it. Al-Bukhari recorded that Ibn `Abbas, may Allaah be pleased with him, said that some of the people of Shirk killed many people and committed Zina (illegal sexual acts) to a great extent; they came to Muhammad and said, “What you are saying and calling us to is good; if only you could tell us that there is an expiation for what we have done.” Then the following Ayat were revealed:
﴿وَالَّذِينَ لاَ يَدْعُونَ مَعَ اللَّهِ إِلَـهَا ءَاخَرَ وَلاَ يَقْتُلُونَ النَّفْسَ الَّتِى حَرَّمَ اللَّهُ إِلاَّ بِالْحَقِّ وَلاَ يَزْنُونَ﴾
(And those who invoke not any other god along with Allaah, nor kill such person as Allaah has forbidden, except for just cause, nor commit illegal sexual intercourse) (25:68).
﴿قُلْ يعِبَادِىَ الَّذِينَ أَسْرَفُواْ عَلَى أَنفُسِهِمْ لاَ تَقْنَطُواْ مِن رَّحْمَةِ اللَّهِ﴾
(Say: “O My servants who have transgressed against themselves! Despair not of the mercy of Allaah) This was also recorded by Muslim, Abu Dawud and An-Nasa’i.