At-Tawba • EN-TAFSIR-IBN-ABBAS
﴿ 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?”
(Know they not that Allah is He Who accepteth repentance from His bondmen and taketh the alms) and accepts the alms, (and that Allah is He Who is the Relenting) the Forgiving, (the Merciful) towards he who repents.