What is the difference between procrastinating repentance and intending it before committing a sin, and will the repentance of one who intends to repent before committing a sin be accepted if he remains alive?

Procrastinating repentance and intending it after committing a sin are forbidden, for repentance is obligatory immediately, and delaying it is a sin. Likewise, resolving to commit a sin with the intention of repenting from it after doing it is also a sin. One who procrastinates repentance or intends it does not feel safe from Allah's cunning and the possibility that they may not be enabled to repent or that death may overtake them before they do. However, if either of them repents with sincere repentance that fulfills its conditions, their repentance is accepted, for one who repents from a sin is like one who has no sin.