"אתה נותן יד לפושעים וימינך פשוטה לקבל שבים"
“You extend a hand to transgressors, and Your right hand is stretched forth to receive penitent.”

QUESTION: By emphasizing “Atah” — “You” — over whom are we singling out Hashem?

ANSWER: A question was posed: What penalty is appropriate for the sinning soul? Wisdom (chachmah) answered; “The sinning soul should be punished with suffering.” Prophecy(nevu’ah) answered; “The soul who sins should be put to death. Torah responded; “He should bring a sacrifice and he will be forgiven.” Hashem Himself said; “The sinner should repent and he will be pardoned” (see Jerusalem Talmud,Makot 2:6).

According to the first three opinions the concept of Teshuvah does not exist, and either man or animal suffers. It is only Hashem’s advice that the sinner should do teshuvah and he will be pardoned.

(ביאור נפלא ע"ז נמצא באגרות קודש כ"ק אדמו"ר ח"ה, א'רכה)