And when He mentioned their repentance, glorified is He, in the context of ﴿Perhaps﴾ [At-Tawbah: 102]. The original meaning in it was to prefer what is beloved and to show compassion towards what is disliked. He, glorified is He, commanded to take from their wealth for that reason. The giving of wealth was difficult for the souls, especially in that time. Sometimes, the devil would stop those whose faith was not firmly established from repentance and what follows it from charity due to their uncertainty that it would be accepted. So, He, glorified is He, followed that with His saying: ﴿Do they not know﴾, meaning those who acknowledge their sins, until their souls allow them to give charity or others until they desire repentance and charity. ﴿That Allah﴾, meaning the One who possesses all perfection, ﴿He﴾, meaning alone, ﴿accepts﴾, meaning it is His nature to accept ﴿repentance﴾, overlooking ﴿from His servants﴾, meaning the sincere repentants. ﴿And He accepts﴾, meaning He accepts the acceptance of the one who takes for himself ﴿the charities﴾, meaning from those who draw near to Him with a pure intention. ﴿And that Allah﴾, meaning the One who encompasses the attributes of majesty and honor, ﴿He﴾, meaning alone, ﴿is the Most Accepting of Repentance, the Most Merciful﴾, meaning that overlooking and honoring is His nature and attribute. In this, there is a denial against others among those who differ in that they did not act like them in regret, which leads them to punish themselves with bonds and to bring some of their wealth closer, as these did, or something similar that indicates acknowledgment and regret.