2 verses have
“يَفْقَهُونَ”
in Edition Uthmani / Al-Munaafiqoon (The Hypocrites)
3:63ذَٰلِكَ بِأَنَّهُمْ ءَامَنُوا۟ ثُمَّ كَفَرُوا۟ فَطُبِعَ عَلَىٰ قُلُوبِهِمْ فَهُمْ لَا يَفْقَهُونَ
7:63هُمُ ٱلَّذِينَ يَقُولُونَ لَا تُنفِقُوا۟ عَلَىٰ مَنْ عِندَ رَسُولِ ٱللَّهِ حَتَّىٰ يَنفَضُّوا۟ ۗ وَلِلَّهِ خَزَآئِنُ ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ وَلَٰكِنَّ ٱلْمُنَٰفِقِينَ لَا يَفْقَهُونَ
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