وَآخَرُونَ اعْتَرَفُوا بِذُنُوبِهِمْ خَلَطُوا عَمَلًا صَالِحًا وَآخَرَ سَيِّئًا عَسَى اللَّهُ أَنْ يَتُوبَ عَلَيْهِمْ إِنَّ اللَّهَ غَفُورٌ رَحِيمٌ ﴿۱۰۲﴾ خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِمْ بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلَاتَكَ سَكَنٌ لَهُمْ وَاللَّهُ سَمِيعٌ عَلِيمٌ ﴿۱۰۳﴾ أَلَمْ يَعْلَمُوا أَنَّ اللَّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَاتِ وَأَنَّ اللَّهَ هُوَ التَّوَّابُ الرَّحِيمُ ﴿۱۰۴﴾

﴾102﴿ Wa aakharoo na'tarafoo bizunoobihim khalatoo 'amalan saalihanw wa aakhara saiyi'an 'asal laahu 'any yatooba 'alaihim; innal laaha Ghafoorur Raheem
﴾103﴿ Khuz min amwaalihim sadaqatan tutahhiruhum wa tuzakkeehim bihaa wa salli 'alaihim inna salaataka sakanul lahum; wallaahu Samee'un 'Aleem
﴾104﴿ Alam ya'lamooo annal laaha huwa yaqbalut tawbata 'an ibaadihee wa ya'khuzus sadaqaati wa annal laaha huwat Tawwaabur Raheem

﴾102﴿ And there are others who confessed their sins (in repentance), mixing some good deeds with others evil deeds It is likely that Allah will accept their repentance. Indeed, Allah is Forgiving, Merciful
﴾103﴿ Take from their wealth the Zakat, that you may purify them (from sins) and increase their wealth thereby And pray for them. Indeed, your prayer is a source of comfort for their hearts. and Allah, the Exalted, is All-Hearing and All-Knowing
﴾104﴿ Do they not know that Allah, the Exalted, accepts repentance from His servants and accepts charity and Allah, the Exalted, is Oft-Returning, Most Merciful

[102] This verse refers to the second group of the noble Companions—those who stayed behind from the Expedition of Tabuk, but later deeply repented.
They went so far as to tie themselves to the pillars of the masjid, promising, “We will not free ourselves until Allah accepts our repentance and the Messenger of Allah (May Allah bless him and give him peace) releases us.”
And eventually, Allah accepted their repentance, and the Prophet released them.
It is narrated from Abu ‘Uthmān that “there is no verse in the Qur’an more full of hope for this ummah than this one”—indicating that although the verse addresses specific Companions, its meaning is general and offers hope to all sinners who sincerely repent.
(عَمَلًا صَالِحًا) – refers to their participation in other battles afterward and their quick repentance from this specific sin.
(تُطَهِّرُهُمْ) – the pronoun refers to ṣadaqah (charity), and the verb is in the feminine third-person form, matching the word ṣadaqah, or it's in the second-person form referring to the Prophet (May Allah bless him and give him peace).
(وَتُزَكِّيهِمْ) – this is certainly a second-person verb, addressing the Prophet directly. It means: “You purify them.”
Here, "tazkiyah" refers to spiritual purification—protecting them from the filth of hypocrisy and increasing them in wealth, status, and spiritual rank.
The connection of this purification to the Prophet (peace be upon him) is due to the effect of his du‘ā’, as is made clear in the next part of the verse with the command to him: (وَصَلِّ عَلَيْهِمْ) – “and pray for them.”
[103] This verse also refers to the same group of Companions who had stayed behind during the Expedition of Tabuk. Initially, the Messenger of Allah (May Allah bless him and give him peace) had refused to accept their zakat, as part of their punishment and due to their sin.
Then Allah revealed this verse, stating that their repentance had been accepted, and now the Prophet should accept their zakat.
This ruling is general—meaning, it applies to every leader of the believers (Amīr al-Mu’minīn): they are allowed to accept zakat from believers and pray for them.
Note: It was the practice of the Prophet (peace be upon him) that when the Companions brought their zakat, he would personally accept it.
However, this acceptance was as a representative (wakīl)—not as an owner (mālik).
In other words, the Prophet (peace be upon him) did not take ownership of the zakat for himself, but accepted it on behalf of the needy and for distribution according to the rules of Shariah.

[104] This verse is an encouragement toward both repentance (tawbah) and giving charity (ṣadaqah).
It indicates that alongside acts of worship involving wealth, such as giving charity, one must also engage in acts of bodily worship, like sincere repentance.
This verse also serves as evidence that in verse 102 of this surah, where (عَسَى) is mentioned (perhaps Allah will forgive them), it does not express doubt, but rather certainty with humility—as is common in Qur’anic language.
(وَيَأْخُذُ) – “And He accepts...” – This is a beautiful attribute of Allah, and is supported by a hadith narrated by Ibn Mas‘ūd (as quoted by Ibn Kathīr): > “Indeed, charity reaches the Hand of Allah the Exalted before it reaches the hand of the beggar.” This highlights the divine honor and acceptance of sincere charity even before the recipient touches it.