'The saying of Allah, the Exalted and Majestic: "Do they not know that Allah accepts repentance from His servants and takes the charities, and that Allah is the Accepting of Repentance, the Most Merciful?" And say, 'Work, for Allah will see your work and 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.' The majority of people read: 'Do they not know' in reference to the absent, while Hasan ibn Abi Hasan read - with a difference from him - 'Do you not know?' meaning: Say to them, O Muhammad, 'Do you not know?' And it is likewise in the Mushaf of Ubayy ibn Ka'b with the 'taa' above. The pronoun in 'they know' was said by Ibn Zayd to refer to those who did not repent among the laggards. This is because when some of them repented, others said: 'What is this special trait that has been given to these?' So this verse was revealed. It is also possible that the pronoun in 'they know' refers to those who repented and bound themselves.

And His saying: "He is" is an affirmation of Allah's exclusivity in these matters and a realization of that. For if He had said: "Indeed, Allah accepts repentance," it would have been possible that the acceptance could be from His Messenger. The verse clarifies that this is something that no prophet or angel can reach. And His saying: ﴿And He takes the alms﴾ means: He commands them and legislates them, as you say: The sultan took from the people such and such, when he compelled them to pay it. Al-Zajjaj said: Its meaning is: And He accepts the alms. There have been narrations regarding Allah taking alms from His servants, among them is the saying of the Prophet ﷺ narrated by Abdullah ibn Abu Qatadah al-Muharibi from Ibn Mas'ud from him: "When a servant gives charity, it falls into the Hand of Allah before it falls into the hand of the asker." Among them is the saying narrated by Abu Hurairah: "Indeed, the charity may be the size of a morsel that Allah takes with His Right Hand and nurtures it for one of you as one of you nurtures his foal or calf until it becomes like a mountain." And other than this from the hadiths that express acceptance and the honoring of the servant's charity. It may be possible that the wording "And He takes" is understood in this context. (p-401) And in this verse, the discussion relates to the acceptance of repentance. The summary of that is that the acceptance of repentance from disbelief is a consensus from Allah, the Almighty. This is the occasion of this verse, and this group that repents from hypocrisy is repenting from disbelief. As for the acceptance of repentance from sins, it is established that Allah, the Exalted, accepts the repentance of a group from the Ummah. There is a difference of opinion on whether the repentance of all is accepted. As for when a specific person repents, it is hoped that his repentance will be accepted, and it is not established for Allah. As for if we suppose a non-specified person who has a valid repentance, does he establish with Allah that his repentance is accepted or not? There is a difference of opinion - a group of scholars and hadith scholars said - and this was the view of Abu, may Allah be pleased with him - that he establishes with Allah that his repentance is accepted because He, the Exalted, informed of that about Himself. Based on this, it must be that the repentance of all repentants is accepted. Abu al-Ma'ali and others among the imams held that this is not established with Allah, the Exalted, but rather hope is strengthened in it. Among their evidence is that when a person says in general: I do not forgive whoever wronged me, then someone who has insulted and harmed him comes, he has the right to seek his right, and by forgiving a people, his promise is truthful, and he is not obliged to forgive every wrongdoer.

Qadi Abu Muhammad, may Allah have mercy on him, said:

And similar to this saying, the first saying is stronger, and Allah is the One who grants success to what is correct.

And His saying, the Exalted: ﴿from His servants﴾ is in the meaning of "from." It is often conveyed in one context by this and that. You say: There is no charity except from wealth, and from wealth, and so-and-so did that from his arrogance and pride, and from his arrogance and pride.

And His saying, exalted is He: "Did they not know?" is an affirmation, and the meaning is: It is right for them to know. And His saying: "And say, work," the verse is an imperative form that implies a warning. Al-Tabari said: What is meant by it are those who excused themselves from those who stayed behind and repented.

The judge Abu Muhammad, may Allah have mercy on him, said: The apparent meaning is that what is meant are those who excused themselves and did not repent. They are the ones who are warned, and they are those referred to in the saying: "Did they not know?" except on the second possibility that all the verses are about those who mixed good deeds with bad ones. And the meaning of "So Allah will see" is that it is present and compensated for the reward for it with good or evil. As for the Messenger and the believers, their vision is a true vision without exaggeration. Ibn al-Mubarak said: The vision of the believers is their testimony about a person after his death, and it is their praise at funerals. Al-Hasan said, in meaning, that they warned against the insight of the believer, which the Prophet, blessings and peace be upon him, said about: "Beware of the insight of the believer, for he sees by the light of Allah."

And His saying, exalted is He: "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," intends the resurrection from the graves. And the meaning of the unseen and the witnessed is: what is hidden and what is observed, and these are two states that encompass everything. And His saying: "And He will inform you" is an expression of the presence of deeds and their manifestation for the reward for them, and this is a warning.