2 verses have
“ٱلْأَبْصَٰرُ”
in Edition Uthmani / Saad (The letter Saad)
45:38وَٱذْكُرْ عِبَٰدَنَآ إِبْرَٰهِيمَ وَإِسْحَٰقَ وَيَعْقُوبَ أُو۟لِى ٱلْأَيْدِى وَٱلْأَبْصَٰرِ
63:38أَتَّخَذْنَٰهُمْ سِخْرِيًّا أَمْ زَاغَتْ عَنْهُمُ ٱلْأَبْصَٰرُ
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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