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Ayah

Word by Word
أَلَمۡ
Do not
يَعۡلَمُوٓاْ
they know
أَنَّ
that
ٱللَّهَ
Allah
هُوَ
(is) He
يَقۡبَلُ
(Who) accepts
ٱلتَّوۡبَةَ
the repentance
عَنۡ
from
عِبَادِهِۦ
His slaves
وَيَأۡخُذُ
and takes
ٱلصَّدَقَٰتِ
the charities
وَأَنَّ
and that
ٱللَّهَ
Allah
هُوَ
He
ٱلتَّوَّابُ
(is) the Acceptor of repentance
ٱلرَّحِيمُ
the Most Merciful
أَلَمۡ
Do not
يَعۡلَمُوٓاْ
they know
أَنَّ
that
ٱللَّهَ
Allah
هُوَ
(is) He
يَقۡبَلُ
(Who) accepts
ٱلتَّوۡبَةَ
the repentance
عَنۡ
from
عِبَادِهِۦ
His slaves
وَيَأۡخُذُ
and takes
ٱلصَّدَقَٰتِ
the charities
وَأَنَّ
and that
ٱللَّهَ
Allah
هُوَ
He
ٱلتَّوَّابُ
(is) the Acceptor of repentance
ٱلرَّحِيمُ
the Most Merciful

Translation

Do they not know that it is Allāh who accepts repentance from His servants and receives charities and that it is Allāh who is the Accepting of Repentance,1 the Merciful?
Footnotes
1 - Refer to footnote in 2:37.

Tafsir

Do they not know that God is He Who accepts repentance from His servants and takes, accepts, the voluntary alms, and that God is He Who is the Relenting, to His servants, by accepting their repentance, and the Merciful?, to them (the interrogative is intended as an affirmative [statement] and is meant to incite them to [offer] repentance and charity).

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