أَلَمۡ يَعۡلَمُوٓاْ أَنَّ ٱللَّهَ هُوَ يَقۡبَلُ ٱلتَّوۡبَةَ عَنۡ عِبَادِهِۦ وَيَأۡخُذُ ٱلصَّدَقَٰتِ وَأَنَّ ٱللَّهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ ١٠٤
Do they not know that it is Allāh who accepts repentance from His servants and receives charities and that it is Allāh who is the Accepting of Repentance,1 the Merciful?
Translation: Saheeh International (English)
1 Refer to footnote in 2:37.
Each word's meaning and sound
Those who had stayed behind from striving in Allah’s path and who have repented to Allah should know that Allah accepts the repentance of His servants; and that He accepts charity, even though He is in no need of it, and rewards those who give charity. They should know that Allah, may He be glorified, is the One Who accepts repentance and is Compassionate towards those servants of His who repent to Him.
Al-Mukhtasar in interpreting the Noble Quran