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, the Merciful?
Allah commanded His Messenger to take Sadaqah from the Muslims' money to purify and sanctify them with it. This Ayah is general, even though some said that it refers specifically to those who mixed good and evil deeds, who admitted to their errors. Some bedouin later thought that paying Zakah to the Leader was not legislated except to the Messenger ﷺ himself, using this Ayah as evidence,
خُذْ مِنْ أَمْوَلِهِمْ صَدَقَةً
(Take Sadaqah from their wealth.) Abu Bakr As-Siddiq and other Companions refuted this ill comprehension and fought against them until they paid the Zakah to the Khalifah, just as they used to pay it to the Messenger of Allah ﷺ. As-Siddiq said, "By Allah! If they abstain from paying a bridle that they used to pay to the Messenger of Allah ﷺ, I will fight them for refraining from paying it." Allah's statement,
The imperative: خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً : "Take out of their wealth a Sadaqah (obligatory alms) " in the second verse (103) has its background. Some people, as mentioned a little earlier, had stayed back from the battle of Tabuk without a valid excuse. Then, out of remorse, they had tied themselves to the pillars of the Mosque. Then came the acceptance of their repentance as revealed in the previous verse (102) and. they were released from their self-imprisonment. When this happened, they presented their entire wealth as a token of their gratitude so that it could be given out as Sadaqah. The Holy Prophet ﷺ refused to accept it by saying that he did not have the authority to take it. There-upon, this verse (103): خُذْ مِنْ أَمْوَالِهِمْ صَدَقَةً. (Take out of their wealth a Sadaqah) was revealed and he accepted to take one third of it as Sadaqah. He did not take the entire wealth, rather, took a part of it - as indicated in the verse. The preposition, مِن (min: out of) proves it.
The proof of sincere repentance is a greater urge to serve the cause of religion. To absolve themselves of sin, they offered a part of their cherished property for the cause of God. On seeing such a positive response from them, the Prophet was asked not to reproach them but rather to give them psychological support, pray for them so that the burden (of guilt) in their hearts was lightened and their confidence in their faith restored. Doing wrong is not the real evil in the eyes of God; persistence in that wrong is the real evil. One who begins to justify his wrongs ruins himself, while one who admits his mistakes and tries his best to atone for them with good deeds is worthy of being pardoned by God.
Uthmani text of the Madinah mushaf (King Fahd Complex). Translation: Saheeh International. Tafsir via Quran.com.
