Offering Salah when making Tawbah

Q 2: I returned in penitence to Allah and made Tawbah (repentance to Allah) of all my sins. I beg Allah for forgiveness! But I heard that it is necessary for the repentant ones to offer two Rak‘ahs (units of Prayer) with deep concentration during which they experience no Waswasah (insinuating thoughts from Satan) and then to make Tawbah after this or during the Salah (Prayer). When I asked a brother of mine in Islam about this, he told me that Tawbah can be made without this; it can be done at any time and I do not have to perform Salah. What should I do? Please advise me and may Allah reward you with the best!

A: Offering a two-Rak‘ah prayer is not a condition of a valid Tawbah. The conditions of Tawbah include giving up the sin, resolving never to commit it again, regretting having committed it, and returning people’s rights. May Allah accept your repentance and ours. However, anyone who performs ablution, offers two Rak‘ahs and then expresses Tawbah to Allah (Exalted be He) by regretting past sins, giving them up, and sincerely resolving never to commit them again, their Tawbah is more perfect and more likely to be accepted, according to the authentically reported Hadith from Abu Bakr Al-Siddiq (may Allah be pleased with him), who said that the Prophet (peace be upon him) said: “There is no person who commits a sin then performs ablution, performing it well, (Part No. 24; Page No. 310) then offers two Rak‘ahs and asks Allah for forgiveness, but Allah will forgive them.” (Related by Imam Ahmad in "Al-Musnad")May Allah grant us success. May peace and blessings be upon our Prophet Muhammad, his family, and Companions.