2 verses have
“It”
in Edition Clear Qur'an by Talal Itani / Al-Maa'un (Almsgiving)
107:2It is he who mistreats the orphan.
107:7And withhold the assistance.
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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