(104) “Do they not know that it is Allah who accepts repentance from His servants and receives charitable offerings, and that Allah is the Accepter of Repentance, the Most Merciful?”

That is: Do they not know the vastness of Allah’s mercy and the all-encompassing nature of His generosity, and that He “accepts repentance from His servants” who repent of any sin whatsoever? Indeed, exalted is He, Allah rejoices in His servant’s repentance, when he repents, with the greatest joy imaginable.

“And receives charitable offerings” from them means that He accepts them and takes them in His right hand, then nurtures each person’s offering just as a man nurtures his foal, until a single date becomes like a mighty mountain—so what, then, of something greater and more abundant than that?

“And that Allah is the Accepter of Repentance”; that is, He repeatedly turns in mercy to those who repent. Whoever repents to Him, He turns to him in mercy, even if he commits [the sin (1) ] repeatedly. Allah does not weary of turning to His servants in mercy until they themselves weary and insist on fleeing and straying from His door and allying themselves with their enemy.

“The Most Merciful,” whose mercy encompasses all things and which He has ordained for those who are mindful of Him, pay zakāt, believe in His signs, and follow His Messenger.