9:104

أَلَمۡ يَعۡلَمُوٓاۡ أَنَّ ٱللَّهَ هُوَ يَقۡبَلُ ٱلتَّوۡبَةَ عَنۡ عِبَادِهِۦ وَيَأۡخُذُ ٱلصَّدَقَٰتِ وَأَنَّ ٱللَّهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ١٠٤

Saheeh International

Do they not know that it is Allah who accepts repentance from His servants and receives charities and that it is Allah who is the Accepting of repentance, the Merciful?

Tafsir of Ibn Kathir Partial for ayah 104 in At Tawbah surah is not available.

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