التفسير التبليغي
(There is no blame upon those who believe and do righteous deeds for what they have eaten [in the past] when they abstained [from sin], believed, and did righteous deeds, and then abstained [from sin] and believed, and then abstained [from sin] and did good. And Allah loves the doers of good.) (5:93)
(إِذَا مَا اتَّقَوْا) - "When they abstained [from sin]" or "when they had Taqwa." Taqwa (piety/God-consciousness) is the sum of the entire religion and the order of its affairs.
Taqwa is the origin of repentance and turning back [to Allah].
Taqwa is the essence of faith and obedience.
Taqwa is the origin and the seed, from which everything begins.
Taqwa was repeated to indicate that it is the origin and substance of faith and righteous deeds.
(وَأَحْسَنُوا وَاللَّهُ يُحِبُّ الْمُحْسِنِينَ) - "and did good. And Allah loves the doers of good." Ihsan (doing good/excellence) is the performance of good deeds, whether the commanded act is doing good to people or doing good to oneself.
Allah has encouraged His servants in both of these.
(وَأَحْسَنُوا وَاللَّهُ يُحِبُّ الْمُحْسِنِينَ) - From the status of Taqwa springs the rank of Ihsan.
(وَأَحْسَنُوا وَاللَّهُ يُحِبُّ الْمُحْسِنِينَ) - Ihsan is for you to attain His mercy.
Source: التفسير التبليغي