2 ayahs containing: سمو + فقه
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17:44 تُسَبِّحُ لَهُ ٱلسَّمَٰوَٰتُ ٱلسَّبْعُ وَٱلْأَرْضُ وَمَن فِيهِنَّ وَإِن مِّن شَىْءٍ إِلَّا يُسَبِّحُ بِحَمْدِهِۦ وَلَٰكِن لَّا تَفْقَهُونَ تَسْبِيحَهُمْ إِنَّهُۥ كَانَ حَلِيمًا غَفُورًا
The seven heavens declare His glory and the earth (too), and those who are in them; and there is not a single thing but glorifies Him with His praise, but you do not understand their glorification; surely He is Forbearing, Forgiving.
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63:7 هُمُ ٱلَّذِينَ يَقُولُونَ لَا تُنفِقُوا۟ عَلَىٰ مَنْ عِندَ رَسُولِ ٱللَّهِ حَتَّىٰ يَنفَضُّوا۟ وَلِلَّهِ خَزَآئِنُ ٱلسَّمَٰوَٰتِ وَٱلْأَرْضِ وَلَٰكِنَّ ٱلْمُنَٰفِقِينَ لَا يَفْقَهُونَ
They it is who say: Do not spend upon those who are with the Messenger of Allah until they break up. And Allah's are the treasures of the heavens and the earth, but the hypocrites do not understand.