3 verses have
“هم”
in Edition Simple Clean / An-Naba (The Announcement)
3:78الذي هم فيه مختلفون
27:78إنهم كانوا لا يرجون حسابا
37:78رب السماوات والأرض وما بينهما الرحمن ۖ لا يملكون منه خطابا
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Those who spend their wealth by night and day, privately and publicly, will receive their reward from their Lord. They have nothing to fear, nor shall they grieve.
The Holy Quran · Al-Baqara (The Cow) · 2:274