أَلَمْ يَعْلَمُوا أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَاتِ وَأَنَّ اللَّهَ هُوَ التَّوَّابُ الرَّحِيمُ
Do they not know that it is Allah who accepts the repentance of His servants and receives the charities, and that it is Allah who is the All-clement, the All-merciful?
Agha Ali Puya Commentary
Commentary on Quran 9:104
[Pooya/Ali Commentary 9:104] (see commentary for verse 102)