Tafsir of At-Tawbah 9:104

"Do they not know that..."

It is recited as a-lam ya‘lamū (do they not know—third person) and a-lam ta‘lamū (do you not know—second person). Regarding this, there are two interpretations:

First: It refers to those whose repentance is accepted. It means: Do they not know, before their repentance is accepted and their charities are received, that "it is Allah who accepts repentance" when it is sincere, and accepts charities when they proceed from a pure intention? The pronoun huwa (He) is used for specification and emphasis, indicating that it is the nature of Allah Almighty to accept the repentance of those who repent.

Second: The meaning of the specification in huwa (He) is that this matter does not belong to the Messenger of Allah (peace be upon him); rather, it is Allah, Glorified be He, who accepts repentance or rejects it. Therefore, direct your repentance to Him and turn it toward Him.

"And say, 'Work, for Allah will see your work, as will His Messenger and the believers. And you will be returned to the Knower of the unseen and the witnessed, and He will inform you of what you used to do.'"