It was recited 'Did they not know?' with the yā and the tā. There are two opinions regarding it. One of them is that it refers to those who have repented, meaning: Did they not know before they were accepted in repentance and their charities were accepted that Allah is the One who accepts repentance when it is sincere, and accepts charities when they come from pure intention? This is for specification and emphasis, and that Allah, glorified and exalted is He, has the characteristic of accepting the repentance of the repentant. It was said: The meaning of specification in 'He is' is that this is not up to the Messenger of Allah, blessings and peace be upon him, rather it is Allah, the Most High, who accepts and rejects repentance, so direct it towards Him and focus it towards Him.