What are the Two Times in Which Repentance is Not Accepted?

Tawbah (repentance) must be before the appointed time comes, meaning before death. So, if it is after the appointed time, then it does not benefit the one who repents. Because of Allah the Exalted’s saying: (وَلَيْسَتِ التَّوْبَةُ لِلَّذِينَ يَعْمَلُونَ السَّيِّئَاتِ حَتَّىٰ إِذَا حَضَرَ أَحَدَهُمُ الْمَوْتُ قَالَ إِنِّي تُبْتُ الْآنَ) (meaning:) "But repentance is not [accepted] of those who [continue to] do evil deeds up until, when death comes to one of them, he says, "Indeed, I have repented now,"" [Al-Nisa’ 4:18] Those people do not have a Tawbah, Allah the Exalted said: فَلَمْ يَكُ يَنفَعُهُمْ إِيمَـٰنُهُمْ لَمَّا رَأَوْا۟ بَأْسَنَا ۖ سُنَّتَ ٱللَّهِ ٱلَّتِى قَدْ خَلَتْ فِى عِبَادِهِۦ ۖ وَخَسِرَ هُنَالِكَ ٱلْكَـٰفِرُونَ * فَلَمَّا رَأَوْا۟ بَأْسَنَا قَالُوٓا۟ ءَامَنَّا بِٱللَّهِ وَحْدَهُۥ وَكَفَرْنَا بِمَا كُنَّا بِهِۦ مُشْرِكِينَ (meaning:) "And when they saw Our punishment, they said," We believe in Allah alone and disbelieve in that which we used to associate with Him." But never did their faith benefit them once they saw Our punishment. [It is] the established way of Allah which has preceded among His servants. And the disbelievers thereupon lost [all]." [Ghafir 40:84-85] So, when the person sights death and the appointed time comes, then this means that he is despairing from life. So, his Tawbah is not in its right place after he has despaired from life, and he knows that he cannot stay anymore, so he goes and repents? This is a Tawbah of compulsion (i.e., where one has no other choice) so, it does not benefit him nor is it accepted from him. Tawbah must be before that. As for the second time (in which Tawbah is not accepted), then it is when the sun rises from the West. So, when the sun rises from the West, repenting will not benefit anyone. Allah the Exalted said: (يَوْمَ يَأْتِي بَعْضُ آيَاتِ رَبِّكَ لَا يَنفَعُ نَفْسًا إِيمَانُهَا لَمْ تَكُنْ آمَنَتْ مِن قَبْلُ أَوْ كَسَبَتْ فِي إِيمَانِهَا خَيْرًا) (meaning:) "The day that some of the Signs of your Rabb do come, no good will it do to a person to believe then, if he believed not before, nor earned good (by performing deeds of righteousness) through his Faith." [Al-An’am 6:158] And this "some" is the rising of the sun from the West, as the Prophet ﷺ explained it. Therefore, Tawbah must be in a time in which it is accepted, and if not, then there is no Tawbah for the person.