This is what google search gave me at https://islamqa.info/en/69741
By examining the statistics presented by those who have published these numbers, we find that they did not get the numbers of some phrases right, and some of them have been selective in the way they counted the words, and that is so that they might reach the conclusion they want and that they think is in the Book of Allaah.
p. 197, Damascus, Manaar li’l-Nashr wa’l-Tawzee’, first edition, 1420 AH/1999 CE.
Dr. Fahd al-Roomi said something similar about the selective way in which Dr ‘Abd al-Razzaaq Nawfal chose words in order to reach this numerical balance, such as when he said: The word yawm (day) is mentioned 365 times in the Qur’aan, the number of days in a year. In order to prove this he counted the words “al-yawm” and “yawman” but he ignored words such as “yawmukum” (your day) and “yawmuhum” (their day) and yawma’idhin (on that day), because if he had done that, he would have got a different number.