At-Tawbah: 105
{And say, "Work, for Allah will see..."}
{And say} to these repentant ones: {Work}, for your deeds—whether good or evil—will not be hidden from Allah or His servants, just as you have seen and as has become clear to you.
The second interpretation: It is intended for those who have not yet repented, as an encouragement for them to do so. It is narrated that when the repentance of the others was accepted, those who had not repented said: "These people who have repented were with us yesterday, not speaking to us nor sitting with us; what has happened to them?" Thus, this verse was revealed.
If you ask: What is the meaning of His saying: {And He takes the charities}?
I say: It is a metaphor for His acceptance of them. It is narrated from Ibn Mas’ud (may Allah be pleased with him) that charity falls into the hand of Allah, the Exalted, before it falls into the hand of the beggar. The meaning is that He accepts it and multiplies the reward for it.
His saying: {For Allah will see} is a threat to them and a warning against the consequences of persistence [in sin] and heedlessness regarding repentance.
At-Tawbah: 106
{And others are deferred for the command of Allah—whether He will punish them or whether He will forgive them. And Allah is Knowing, Wise.}