How is the prayer of repentance (Salat al-Tawbah) performed, what is its number of rak'ahs, and is it permissible to perform it after the Asr prayer?

Allah, in His mercy towards His servants, legislated the prayer of repentance. Scholars have unanimously agreed upon its permissibility, basing their evidence on the hadith (definition) of Abu Bakr Al-Siddiq (may Allah be pleased with him). These rak'ahs (units of prayer) are performed when a Muslim commits any sin, whether major or minor, and their reason is the servant's regret and desire to repent. Repentance is accepted as long as the soul has not reached the throat and the sun has not risen from the west. The prayer of repentance is permissible at all times, even during prohibited times, because it is among the prayers with a cause. It consists of two rak'ahs performed individually, and it is recommended to seek forgiveness afterwards, without specifying a particular recitation. It is also recommended for the one repenting to increase good deeds, such as charity.