Is it necessary to recall sins when seeking forgiveness? Is repentance accepted if one's mind wanders or is preoccupied with other matters such as playing or thinking about studies? What is the ruling on someone who is overcome by thoughts of desires during repentance and remembrances, leading them to repeat them multiple times?

It is prescribed for a Muslim to seek forgiveness for sins, generally, whether remembered or not, in emulation of the Prophet, peace be upon him, who would seek forgiveness and repent more than seventy times a day, and supplicate with comprehensive prayers asking for forgiveness. When a sin is remembered, one must recall Allah's punishment for the disobedient, regret what happened, be displeased with it, and cry out to Allah to erase the transgression; for regret is repentance. What helps with this is studying books of encouragement and deterrence, and having presence of heart during supplication, while seeking forgiveness is permissible in any state. One must frequently seek forgiveness with the tongue and heart, and adhere to the specific forms of seeking forgiveness mentioned in the Qur'an and Sunnah, such as "Our Lord, we have wronged ourselves..." and the master of seeking forgiveness (Sayyid al-Istighfar). Distraction of the mind during remembrance is undesirable, but remembrance without presence of heart is better than abandoning it, and one should strive for presence of heart during remembrance that is specified by number.