According to search-discovered classical Islamic scholarship, the concept that 'repentance then is too late' defines the critical, unchangeable moments when the opportunity for accepted repentance (Tawbah) ends. Based on Quran 40:85, Tafsir Ibn Kathir and Al-Tabari explain this is a 'Sunnat Allah' (an established way of Allah) that faith professed only upon witnessing divine punishment is of no benefit. This divine law manifests at two key points. The first is individual: the moment of 'al-ghargharah' (the death rattle), as confirmed by authentic hadith, where the soul reaches the throat and the reality of the afterlife becomes apparent. Quran 4:18 explicitly states repentance is not for those who wait until death is upon them. The second is collective: the appearance of the major signs of the Day of Judgment, such as the sun rising from the west, after which the door of repentance is closed for all humanity. This principle underscores the urgency of sincere repentance during one's life, balancing Allah's immense mercy with His perfect justice.