Surah At-Tawbah 9:104

أَلَمْ يَعْلَمُوٓا۟ أَنَّ ٱللَّهَ هُوَ يَقْبَلُ ٱلتَّوْبَةَ عَنْ عِبَادِهِۦ وَيَأْخُذُ ٱلصَّدَقَـٰتِ وَأَنَّ ٱللَّهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ

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, the Merciful?

Translation: Saheeh International

Tafsir

Do they not know that God is He Who accepts repentance from His servants and takes accepts the voluntary alms and that God is He Who is the Relenting to His servants by accepting their repentance and the Merciful? to them the interrogative is intended as an affirmative statement and is meant to incite them to offer …

Excerpt from Tafsir al-Jalalayn, commentary on 9:104, via Quran.com. The reader has the full commentary and 9 more tafsirs.