5 verses have
“whom”
in Edition Clear Qur'an by Talal Itani / Ghafir (The Forgiver)
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.”
40:15Exalted 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.
40:33The Day when you will turn and flee, having no defender against God. Whomever God misguides has no guide.”
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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