It is the soaring of the qalb (the heart) in spiritual advancement (terakki) through the illumination of its light. In the context of remedies, its essence is to enter the path of tawhid (the oneness of God) through the guidance of ḥikma (wisdom), and to refine one's baṣīra (spiritual insight) for the radiance of the manifestations of light, thanks to the strength of himma (spiritual aspiration). In terms of spiritual states (aḥwāl), its essence is being drawn to the Divine Presence by the power of baṣīra, and burning with the light of beauty due to excessive longing.
In the context of sainthood (walāya), its essence is to become enraptured at the places of prostration to Divine Beauty, and to sever all attachments other than Allah in order to tear the veils of Majesty. In the realities (ḥaqāʾiq), ināba (turning to God) is to seek refuge in the light of the Divine Essence's oneness from the dominion and overwhelming influence of the multiplicity of attributes. Ultimately, the essence of ināba is to be annihilated in the very unity of (true) wujūd (existence), and to be freed from the forms of determination through the witnessing of the Absolute (muṭlaq). (Jāmiʿ, 274)
According to the scholars, there are three conditions for tawba (repentance): feeling remorse for past sins.