104أَلَم يَعلَموا أَنَّ اللَّهَ هُوَ يَقبَلُ التَّوبَةَ عَن عِبادِهِ وَيَأخُذُ الصَّدَقاتِ وَأَنَّ اللَّهَ هُوَ التَّوّابُ الرَّحيمُM. M. GhaliDo they not know that Allah He, Ever He, accepts repentance from His bondmen, and He takes the donations; (i.e., Free will offering) and that Allah, He, Ever He, is The Superbly Relenting, The Ever-Merciful?