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Tafsir al-Qur'an al-'Aziz by Ibn Abi Zamanin
Volume 2 · Page 690Surah 104: Al-Humazah

Translation · EN

"Do they not know that it is Allah who accepts repentance from His servants and takes the charities?" meaning: He accepts them.

Arabic (Source)

﴿أَلَمْ يَعْلَمُوا أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدقَات﴾ أَي: يقبلهَا.

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