Surat At-Tawbah (103-104)

{خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً تُطَهِّرُهُمْ وَتُزَكِّيهِم بِهَا وَصَلِّ عَلَيْهِمْ إِنَّ صَلاَتَكَ سَكَنٌ لَّهُمْ وَاللّهُ سَمِيعٌ عَلِيمٌ} (التوبة : 103)

103- Take a charity from the money of those people as a penance to their sins to purify them of lagging behind Jihad and to increase therewith their good deeds and money. Moreover, invoke Allah for them and seek forgiveness, for your invocation brings about security, mercy, and safety. Indeed, Allah is All-Hearing to the supplications of His Servants and All-Knowing of those who deserve repentance and mercy.

{أَلَمْ يَعْلَمُواْ أَنَّ اللّهَ هُوَ يَقْبَلُ التَّوْبَةَ عَنْ عِبَادِهِ وَيَأْخُذُ الصَّدَقَاتِ وَأَنَّ اللّهَ هُوَ التَّوَّابُ الرَّحِيمُ} (التوبة : 104)

104- Have not they known that Allah forgives those who repent, accepts their repentance if it is sincere, and accepts charities if they are spent for the sake of Allah and when their source is lawful. Allah (Glory be to Him) is oft-acceptant of repentance from His Servants who seek His Forgiveness and is Merciful with them.