أَلَمْ يَعْلَمُوٓا۟ أَنَّ ٱللَّهَ هُوَ يَقْبَلُ ٱلتَّوْبَةَ عَنْ عِبَادِهِۦ وَيَأْخُذُ ٱلصَّدَقَٰتِ وَأَنَّ ٱللَّهَ هُوَ ٱلتَّوَّابُ ٱلرَّحِيمُ
Alam ya'lamooo annnal laaha huwa yaqbalut tawbata 'an ibaadihee wa yaakhuzus sadaqaati wa annal laaha Huwat awwaabur Raheem
Do they not know that it is Allah who accepts repentance from His servants and receives charities and that it is Allah who is the Accepting of repentance, the Merciful?

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Tafsir

84%56%58%Al-JalalaynIbn AbbasIbn Kathir
Scholars largely agree on this ayah

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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About Quran 9:104