2 verses have
“ٱلسَّمْعَ”
in Edition Uthmani / Ash-Shu'araa (The Poets)
212:26إِنَّهُمْ عَنِ ٱلسَّمْعِ لَمَعْزُولُونَ
223:26يُلْقُونَ ٱلسَّمْعَ وَأَكْثَرُهُمْ كَٰذِبُونَ
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