Is it necessary to perform ablution (wudu') or a ritual bath (ghusl) before repentance (tawbah), especially if the person is in a state of impurity?

Man is not free from error, and the best of those who err are those who repent. Allah has made repentance obligatory upon His servants and promised to accept it, pardon sins, and transform them into good deeds. The penitent is not required to perform ablution (wudu) or ritual bath (ghusl) before or after repentance, whether the impurity was minor or major, unless the repentance is from disbelief (kufr) or apostasy (riddah), in which case ghusl is prescribed for the one who embraces Islam. The conditions for repentance are: sincerity, abandoning the sin, regretting it, resolving not to return to it, and that the repentance occurs at the time of acceptance (before the death rattle or the sun rising from the west), and returning rights to their owners if the sin involved the rights of human beings.