At-Tawba • BN-TAFSEER-IBN-E-KASEER
﴿ خُذْ مِنْ أَمْوَٰلِهِمْ صَدَقَةًۭ تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ ۖ إِنَّ صَلَوٰتَكَ سَكَنٌۭ لَّهُمْ ۗ وَٱللَّهُ سَمِيعٌ عَلِيمٌ ﴾
“[Hence, O Prophet,] accept that [part] of their possessions which is offered for the sake of God, so that thou mayest cleanse them thereby and cause them to grow in purity, and pray for them: behold, thy prayer will be [a source of] comfort to them-for God is all-hearing, all-knowing.”
Please check ayah 9:104 for complete tafsir.