3 verses have
what
in Edition Clear Qur'an by Talal Itani / As-Saff (The Ranks)

61:2O you who believe! Why do you say what you do not do?

61:3It is most hateful to God that you say what you do not do.

61:6And when Jesus son of Mary said, “O Children of Israel, I am God’s Messenger to you, confirming what preceded me of the Torah, and announcing good news of a messenger who will come after me, whose name is Ahmad.” But when he showed them the miracles, they said, “This is obvious sorcery.”