The Repentance - 9:104
Do they not know that it is Allah Who accepts repentance from His servants and takes alms from them, and Allah is the Accepter of Repentance, the Most Merciful.
What is the intention?
The Iron/57:18
The men and women who give alms, they have given Allah a good debt. They will be repaid in multiples and they deserve a generous reward.
The Manifestation of Losses/64:17
And if you offer Allah a good loan, He will multiply it for you and forgive you. Allah is the Recompenser, the Compassionate.