1 verse has
“formulan”
in Edition Julio Cortes / Yunus (Jonas)
10:66¿No es, acaso, de Alá lo que está en los cielos y en la tierra? ¿Qué siguen, pues, quienes invocan a otros asociados, en lugar de invocar a Alá? No siguen sino conjeturas, no formulan sino hipótesis.
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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