2 ayahs containing: سمع + غير + كفر
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4:46 مِّنَ ٱلَّذِينَ هَادُوا۟ يُحَرِّفُونَ ٱلْكَلِمَ عَن مَّوَاضِعِهِۦ وَيَقُولُونَ سَمِعْنَا وَعَصَيْنَا وَٱسْمَعْ غَيْرَ مُسْمَعٍ وَرَٰعِنَا لَيًّۢا بِأَلْسِنَتِهِمْ وَطَعْنًا فِى ٱلدِّينِ وَلَوْ أَنَّهُمْ قَالُوا۟ سَمِعْنَا وَأَطَعْنَا وَٱسْمَعْ وَٱنظُرْنَا لَكَانَ خَيْرًا لَّهُمْ وَأَقْوَمَ وَلَٰكِن لَّعَنَهُمُ ٱللَّهُ بِكُفْرِهِمْ فَلَا يُؤْمِنُونَ إِلَّا قَلِيلًا
Of those who are Jews (there are those who) alter words from their places and say: We have heard and we disobey and: Hear, may you not be made to hear! and: Raina, distorting (the word) with their tongues and taunting about religion; and if they had said (instead): We have heard and we obey, and hearken, and unzurna it would have been better for them and more upright; but Allah has cursed them on account of their unbelief, so they do not believe but a little.
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4:140 وَقَدْ نَزَّلَ عَلَيْكُمْ فِى ٱلْكِتَٰبِ أَنْ إِذَا سَمِعْتُمْ ءَايَٰتِ ٱللَّهِ يُكْفَرُ بِهَا وَيُسْتَهْزَأُ بِهَا فَلَا تَقْعُدُوا۟ مَعَهُمْ حَتَّىٰ يَخُوضُوا۟ فِى حَدِيثٍ غَيْرِهِۦٓ إِنَّكُمْ إِذًا مِّثْلُهُمْ إِنَّ ٱللَّهَ جَامِعُ ٱلْمُنَٰفِقِينَ وَٱلْكَٰفِرِينَ فِى جَهَنَّمَ جَمِيعًا
And indeed He has revealed to you in the Book that when you hear Allah's communications disbelieved in and mocked at do not sit with them until they enter into some other discourse; surely then you would be like them; surely Allah will gather together the hypocrites and the unbelievers all in hell.