2 verses have
“هم”
in Edition Simple Clean / Abasa (He frowned)
37:80لكل امرئ منهم يومئذ شأن يغنيه
42:80أولئك هم الكفرة الفجرة
Support Ayat Al Quran
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