2 verses have
“who”
in Edition Clear Qur'an by Talal Itani / Al-Munaafiqoon (The Hypocrites)
63:7It is they who say: “Do not spend anything on those who side with God’s Messenger, unless they have dispersed.” To God belong the treasures of the heavens and the earth, but the hypocrites do not understand.
63:9O you who believe! Let neither your possessions nor your children distract you from the remembrance of God. Whoever does that—these are the losers.
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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