Ayah 93 talks about the people who continued to consume intoxications, or were involved in gambling, ansab and azlam despite the prohibition in other Surahs [Surah al-Baqarah and An-Nisa].
Allah subhanahu wa ta’ala says,
لَيْسَ عَلَى الَّذِينَ ءَامَنُواْ وَعَمِلُواْ الصَّـلِحَـتِ جُنَاحٌ فِيمَا طَعِمُواْ إِذَا مَا اتَّقَواْ وَءامَنُواْ وَعَمِلُواْ الصَّـلِحَـتِ ثُمَّ اتَّقَواْ وَءَامَنُواْ ثُمَّ اتَّقَواْ وَّأَحْسَنُواْ وَاللَّهُ يُحِبُّ الْمُحْسِنِينَ
“Those who believe and do righteous good deeds, there is no sin on them for what they ate, if they have Taqwa and believe and do righteous good deeds, and they (again) have Taqwa and believe, and then (once again) have Taqwa and perform good. And Allah loves the good-doers.”
This is His mercy that He forgives people who are involved in sin out of ignorance, as long as they were righteous people and had taqwa in their heart. What is our attitude? If someone does something wrong, and one day he realizes he has been following an innovation or consuming haram, what do we do? We rebuke the person by saying, “See I told you so! You didn’t listen to me.”
Allah subhanahu wa ta’ala is kind and gentle towards His servants whereas we are harsh and rude.
Let’s understand this by the help of an example. Non-Muslims are not aware of the prohibitions in Islam. They are involved in consuming intoxications and gambling. But when they enter the fold of Islam, they learn about the prohibitions. Now, what will happen to them? Or people who died while consuming alcohol, what will happened to them? Allah subhanahu wa ta’ala says their sins will be forgiven before they consumed out of ignorance. If they believe in Allah and His Last Messenger, do righteous deeds and have the taqwa of Allah then there is no sin upon them.
It is emaan that keeps a person away from consuming haram and, makes it easy for the person to conform to the laws of Allah.
The scholars say that the more one progresses in his emaan through the remembrance of Allah, concern for the Hereafter, and by performing righteous deeds, the more his heart is filled with the taqwa of Allah, and is in awe of His Greatness and Majesty.
Allah subhanahu wa ta’ala ends this ayah by saying that He loves those who do ehsaan i.e. excellence of conduct.