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اَلَمْ يَعْلَمُوْٓا اَنَّ اللّٰهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهٖ وَيَأْخُذُ الصَّدَقٰتِ وَاَنَّ اللّٰهَ هُوَ التَّوَّابُ الرَّحِيْمُ   ( التوبة: ١٠٤ )

alam
أَلَمْ
Do not
yaʿlamū
يَعْلَمُوٓا۟
they know
anna
أَنَّ
that
l-laha
ٱللَّهَ
Allah
huwa
هُوَ
(is) He
yaqbalu
يَقْبَلُ
(Who) accepts
l-tawbata
ٱلتَّوْبَةَ
the repentance
ʿan
عَنْ
from
ʿibādihi
عِبَادِهِۦ
His slaves
wayakhudhu
وَيَأْخُذُ
and takes
l-ṣadaqāti
ٱلصَّدَقَٰتِ
the charities
wa-anna
وَأَنَّ
and that
l-laha
ٱللَّهَ
Allah
huwa
هُوَ
He
l-tawābu
ٱلتَّوَّابُ
(is) the Acceptor of repentance
l-raḥīmu
ٱلرَّحِيمُ
the Most Merciful

Alam ya'lamooo annnal laaha huwa yaqbalut tawbata 'an ibaadihee wa yaakhuzus sadaqaati wa annal laaha Huwat awwaabur Raheem (at-Tawbah 9:104)

Sahih 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? (At-Tawbah [9] : 104)

1 Mufti Taqi Usmani

Have they not come to know that Allah is He who accepts repentance from His slaves and accepts Sadaqāt, and that Allah is Most-Relenting, Very-Merciful.