The Pen - 68:38 And you find in it whatever you wish?
In the context of verses 35, 36...40, a reference to the people of the book who set rules and decisions in the name of God according to their delusions and conjectures, as if they had a say in governance, from the selection of prophets to who goes to heaven and hell:
The Women/4:49 Do you not see those who justify themselves, but Allah justifies whom He wills. They will not be wronged in the slightest.
The Women/4:50 See how they slander Allah falsely. That is enough as a great insult.
The Women/4:51 "Do you not see those who have been given a share of the Book? They believe in idolatry and false doctrines, and say of those who disbelieve, "These are more rightly guided than those who believe"."
The Women/4:52 They have incurred the curse of Allah. Whomever Allah curses, you will find no helper for him.
The Women/4:53 Or do they have a share in the government? If they did, they would not have given even a kernel to the people.
The Women/4:54 Or do they resent what Allah has given to mankind from His bounty? But We gave to the family of Abraham the Book and wisdom, and We gave them great authority.

The Cow/2:135 "They said: "Become Jews or Christians so that you may be guided". Say: "No, we follow the monotheistic religion of Abraham. He was not of those who associate partners."
The Cow/2:93 "Remember when We raised Mount Tur over you and took a promise from you: "Hold fast to what I command you and listen."But they said: "We listened and disobeyed". Because of their disbelief, their hearts were deceived by the calf. Say: "If you have believed, how badly your faith is guiding you!"
The Cow/2:94 "Say: "If, as you assert, the abode of the Hereafter is reserved by Allah for you alone and not for anyone else, and if you are sincere in this assertion, then ask for death!"
The Cow/2:95 They will never wish for it because of what their hands have done. Allah knows the wrongdoers.
The Cow/2:96 You will find them the most fond of life, even more than the pagans. Every one of them wants to live a thousand years. But his long life will not keep him away from the torment. Allah is All-Seeing of what they do.
The Cow/2:111 "They said: "None but Jews or Christians will enter Paradise". This is their delusion. Say: "Bring your proofs if you are truthful."

The Women/4:122 Those who believe and do righteous deeds, We will place them in Gardens in which rivers flow; there they will abide forever. The word of Allah is the truth. Who is more truthful than Allah?
The Women/4:123 This is not according to your delusions nor according to the delusions of the people of the Book: Whoever commits an evil deed will be recompensed for it, and he will not find besides Allah an Owner and a Helper.

The Family Of Imran/3:73 "Believe in none but he who follows your religion."Say to them, "The Guidance is Allah´s Guidance."And if they say to you, "Do not believe that another has been given the like of what has been given to you, lest they gain the right to dispute with you about your Lord,"say to them, "The bounty is in the hand of Allah, He gives it to whom He wills."Allah is Generous, All-Knowing."
The Family Of Imran/3:74 He extends His mercy to whom He wills. Allah is the Owner of Great Grace.

The Arabic Letter Sad/38:8 "Why was the Message revealed to him from among us?"Indeed, they are in doubt about My Message. No, they have not yet tasted the torment."
The Arabic Letter Sad/38:9 Or are the treasures of mercy of your Lord, the Exalted and the Bestower, with them?

The Ornaments of Gold/43:32 Do they divide the mercy of your Lord? We divided between them their livelihood in the life of this world, and We made them superior to one another in rank, so that they might cause one another to work. And the mercy of your Lord is better than what they have accumulated.
The Ornaments of Gold/43:31 "They said: "Should not this Qur´an have been sent down to a famous and great man from those two cities?"

The Iron/57:29 So that the people of the Book may know that they cannot monopolize the bounty of Allah; all bounty is in the hand of Allah, and He gives it to whom He wills and/or to whom He wills. Allah is the Owner of Great Grace.

The Cow/2:90 Woe to those who sell their personalities to disbelieve in what Allah has sent down, not despising that Allah sends down His bounty to whom He wills of His servants! So they incurred wrath upon wrath. For the disbelievers is a humiliating torment.

The Table Spread/5:18 "The Jews and Christians said, "We are the children and lovers of Allah. "Then why does He punish you for your sins? You are only of His creation,"say. He forgives whom He wills and punishes whom He wills. To Allah belongs the dominion of the heavens and the earth and all that is between them, and to Him is the return."

The Heights/7:169 "They were replaced by other generations who inherited the Book. But they said, "We shall be forgiven anyway,"and chose vile and transitory benefits. If similar temporary benefits came to them, they would still choose them. Was not a promise taken from them that they would adhere to the Book and speak only the truth about Allah? Have they not read and learned it? Better for the righteous is the abode of the Hereafter. Do you not understand?"

The Stories/28:50 If they do not answer you, know that they follow only their delusions. Who is more astray than he who follows his delusions without guidance from Allah? Surely Allah does not guide the unjust people.

The Cow/2:140 "Do you claim that Abraham, Ishmael, Isaac, Jacob and their descendants were Jews or Christians? Say: "Do you know better or Allah? Who is more unjust than he who conceals what Allah has revealed? Allah is not heedless of what you do."

The Congregation - Friday/62:6 "Say: "O Jews, if you claim that you alone among the people are the friends of Allah, then wish for death, if you are truthful."
The Congregation - Friday/62:7 They will never be able to wish for it because of what they used to do. Allah knows the wrongdoers well.
The Congregation - Friday/62:8 "Say: "The death from which you have been fleeing will surely reach you, and then you will be brought back to the Presence of the Knower of the hidden and the unseen. He will inform you of everything you do."

The Pen/68:35 Shall we treat Muslims like criminals?
The Pen/68:37 Or do you have a Book and you keep reciting it?
The Pen/68:38 And you find in it whatever you wish?
The Pen/68:39 Or have you taken from us an assurance that will last until the Day of Resurrection that you can judge as you wish?
The Pen/68:40 "Ask them, "Who guarantees this?"

The Arabic Letter Sad/38:8 "Why was the Message revealed to him from among us?"Indeed, they are in doubt about My Message. No, they have not yet tasted the torment."
The Arabic Letter Sad/38:9 Or are the treasures of mercy of your Lord, the Exalted and the Bestower, with them?
The Arabic Letter Sad/38:10 Or does the government of the heavens and the earth and all that is between them belong to them? Let them glorify themselves.