Suuratut – Tawbah Verse 104
أَلَمْ يَعْلَمُوٓا۟ أَنَّ ٱللَّـهَ هُوَ يَقْبَلُ ٱلتَّوْبَةَ عَنْ عِبَادِهِۦ وَيَأْخُذُ ٱلصَّدَقَـٰتِ وَأَنَّ ٱللَّـهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ ﴿١٠٤
104. Know they not that Allah accepts repentance from His slaves and takes the Sadaqat (alms, charities) and that Allah Alone is the One Who forgives and accepts repentance, Most Merciful?
Tafsir Ibn Kathir Volume 4, Page 510.
Allah said,
﴿أَلَمْ يَعْلَمُواْ أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَـتِ﴾
Know they not that Allah accepts repentance from His servants and accepts the Sadaqat)
This Ayah encourages reverting to repentance and giving charity, for each of these actions erases, deletes and eradicate sins. Allah states that He accepts the repentance of those who repent to Him, as well as charity from pure resources, for Allah accepts it with His Right Hand and raises it for its giver until even a date becomes as large as Mount Uhud. Abu Hurayrah narrated that the Messenger of Allah said,
«إِنَّ اللهَ يَقْبَلُ الصَّدَقَةَ وَيَأْخُذُهَا بِيَمِينِهِ فَيُرَبِّيهَا لِأَحَدِكُمْ كَمَا يُرَبِّي أَحَدُكُمْ مُهْرَهُ، حَتَّى إِنَّ اللُّقْمَةَ لَتَكُونُ مِثْلَ أُحُد»
Verily, Allah accepts charity, receives it in His Right Hand and develops it for its giver, just as one of you raises his pony, until the bite (of food) becomes as large as Uhud.
The Book of Allah, the Exalted and Most Honored, testifies to this Hadith,
﴿أَلَمْ يَعْلَمُواْ أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَـتِ﴾
Know they not that Allah accepts repentance from His servants and accepts the Sadaqat,
﴿يَمْحَقُ اللَّهُ الْرِّبَواْ وَيُرْبِى الصَّدَقَـتِ﴾
Allah will destroy Riba and will give increase for Sadaqat. (2:276)
`Abdullah bin Mas`ud said, “Charity falls in Allah’s Hand before it falls in the needy’s hand,” he then recited this Ayah,
﴿أَلَمْ يَعْلَمُواْ أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَـتِ﴾
Know they not that Allah accepts repentance from His servants and accepts the Sadaqat.