﴿ أَلَمْ يَعْلَمُوٓا۟ أَنَّ ٱللَّهَ هُوَ يَقْبَلُ ٱلتَّوْبَةَ عَنْ عِبَادِهِۦ وَيَأْخُذُ ٱلصَّدَقَٰتِ وَأَنَّ ٱللَّهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ ﴾

“Do they not know that it is God alone who can accept the repentance of His servants and is the [true] recipient of whatever is offered for His sake - and that God alone is an acceptor of repentance, a dispenser of grace?”

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 repentance and charity.