2 verses have
“فَمَا”
in Edition Uthmani / An-Nahl (The Bee)
46:16أَوْ يَأْخُذَهُمْ فِى تَقَلُّبِهِمْ فَمَا هُم بِمُعْجِزِينَ
71:16وَٱللَّهُ فَضَّلَ بَعْضَكُمْ عَلَىٰ بَعْضٍۢ فِى ٱلرِّزْقِ ۚ فَمَا ٱلَّذِينَ فُضِّلُوا۟ بِرَآدِّى رِزْقِهِمْ عَلَىٰ مَا مَلَكَتْ أَيْمَٰنُهُمْ فَهُمْ فِيهِ سَوَآءٌ ۚ أَفَبِنِعْمَةِ ٱللَّهِ يَجْحَدُونَ
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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