6 verses have
“he”
in Edition Clear Qur'an by Talal Itani / Al-Maa'un (Almsgiving)
107:1Have you considered him who denies the religion?
107:2It is he who mistreats the orphan.
107:3And does not encourage the feeding of the poor.
107:5Those who are heedless of their prayers.
107:6Those who put on the appearance.
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