32 verses have
who
in Edition Clear Qur'an by Talal Itani / Ghafir (The Forgiver)

40:4None argues against God’s revelations except those who disbelieve. So do not be impressed by their activities in the land.

40:6Thus the sentence of your Lord became realized against those who disbelieve, that they are to be inmates of the Fire.

40:7Those who carry the Throne, and those around it, glorify their Lord with praise, and believe in Him, and ask for forgiveness for those who believe: “Our Lord, You have encompassed everything in mercy and knowledge; so forgive those who repent and follow Your path, and protect them from the agony of the Blaze.

40:9And shield them from the evil deeds. Whomever You shield from the evil deeds, on that Day, You have had mercy on him. That is the supreme achievement.”

40:10Those who disbelieved will be addressed, “The loathing of God is greater than your loathing of yourselves—for you were invited to the faith, but you refused.”

40:13It is He who shows you His wonders, and sends down sustenance from the sky for you. But none pays heed except the repentant.

40:15Exalted in rank, Owner of the Throne. He conveys the Spirit, by His command, upon whomever He wills of His servants, to warn of the Day of Encounter.

40:16The Day when they will emerge, nothing about them will be concealed from God. “To whom does the sovereignty belong today?” “To God, the One, the Irresistible.”

40:20God judges with justice, while those whom they invoke besides Him cannot judge with anything. It is God who is the Hearing, the Seeing.

40:25Then, when he came to them with the truth from Us, they said, “Kill the sons of those who have believed with him, and spare their daughters.” But the scheming of the unbelievers can only go astray.

40:27Moses said, “I have sought the protection of my Lord and your Lord, from every tyrant who does not believe in the Day of Account.”

40:28A believing man from Pharaoh's family, who had concealed his faith, said, “Are you going to kill a man for saying, `My Lord is God,’ and he has brought you clear proofs from your Lord? If he is a liar, his lying will rebound upon him; but if he is truthful, then some of what he promises you will befall you. God does not guide the extravagant imposter.

40:29O my people! Yours is the dominion today, supreme in the land; but who will help us against God’s might, should it fall upon us?” Pharaoh said, “I do not show you except what I see, and I do not guide you except to the path of prudence.”

40:30The one who had believed said, “O my people, I fear for you the like of the day of the confederates.

40:33The Day when you will turn and flee, having no defender against God. Whomever God misguides has no guide.”

40:35Those who argue against God’s revelations, without any proof having come to them—a heinous sin in the sight of God, and of those who believe. Thus God seals the heart of every proud bully.

40:38The one who had believed said, “O my people, follow me, and I will guide you to the path of rectitude.”

40:40Whoever commits a sin will be repaid only with its like. But whoever works righteousness, whether male or female, and is a believer—these will enter Paradise, where they will be provided for without account.

40:47As they quarrel in the Fire, the weak will say to those who were arrogant, “We were followers of yours; will you then spare us a portion of the Fire?”

40:48Those who were arrogant will say, “We are all in it; God has judged between the servants.”

40:51Most surely We will support Our messengers and those who believe, in this life, and on the Day the witnesses arise.

40:56Those who dispute regarding God’s revelations without any authority having come to them—there is nothing in their hearts but the feeling of greatness, which they will never attain. So seek refuge in God; for He is the All-Hearing, the All-Seeing.

40:58Not equal are the blind and the seeing. Nor are those who believe and work righteousness equal to the sinners. How little you reflect.

40:60Your Lord has said, “Pray to Me, and I will respond to you. But those who are too proud to worship Me will enter Hell forcibly.”

40:61It is God Who made the night for you, that you may rest therein; and the day allowing sight. God is gracious towards the people, but most people do not give thanks.

40:63Thus are turned away those who dispute the signs of God.

40:64It is God who made the earth a habitat for you, and the sky a structure. And He designed you, and designed you well; and He provided you with the good things. Such is God, your Lord; so Blessed is God, Lord of the Worlds.

40:67It is He who created you from dust, then from a seed, then from an embryo, then He brings you out as an infant, then He lets you reach your maturity, then you become elderly—although some of you die sooner—so that you may reach a predetermined age, so that you may understand.

40:68It is He who gives life and death; and when He decides on a thing, He just says to it, “Be,” and it comes to be.

40:69Have you not observed those who dispute regarding God's revelations, how they have deviated?

40:70Those who call the Book a lie, and what We sent Our messengers with—they will surely know.

40:79God is He who created the domestic animals for you—some for you to ride, and some you eat.