2 ayahs containing: نعم + سمو + ظهر
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6:138 وَقَالُوا۟ هَٰذِهِۦٓ أَنْعَٰمٌ وَحَرْثٌ حِجْرٌ لَّا يَطْعَمُهَآ إِلَّا مَن نَّشَآءُ بِزَعْمِهِمْ وَأَنْعَٰمٌ حُرِّمَتْ ظُهُورُهَا وَأَنْعَٰمٌ لَّا يَذْكُرُونَ ٱسْمَ ٱللَّهِ عَلَيْهَا ٱفْتِرَآءً عَلَيْهِ سَيَجْزِيهِم بِمَا كَانُوا۟ يَفْتَرُونَ
And they say: These are cattle and tilth prohibited, none shall eat them except such as We please-- so they assert-- and cattle whose backs are forbidden, and cattle on which they would not mention Allah's name-- forging a lie against Him; He shall requite them for what they forged.
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31:20 أَلَمْ تَرَوْا۟ أَنَّ ٱللَّهَ سَخَّرَ لَكُم مَّا فِى ٱلسَّمَٰوَٰتِ وَمَا فِى ٱلْأَرْضِ وَأَسْبَغَ عَلَيْكُمْ نِعَمَهُۥ ظَٰهِرَةً وَبَاطِنَةً وَمِنَ ٱلنَّاسِ مَن يُجَٰدِلُ فِى ٱللَّهِ بِغَيْرِ عِلْمٍ وَلَا هُدًى وَلَا كِتَٰبٍ مُّنِيرٍ
Do you not see that Allah has made what is in the heavens and what is in the earth subservient to you, and made complete to you His favors outwardly and inwardly? And among men is he who disputes in respect of Allah though having no knowledge nor guidance, nor a book giving light.