The word(s) "attributes" appears 2 time(s) in 2 verse(s) in Quran in Saheeh International translation.

(1) And when adversity touches man, he calls upon his Lord, turning to Him [alone]; then when He bestows on him a favor from Himself, he forgets Him whom he called upon before, and he attributes to Allah equals to mislead [people] from His way. Say, "Enjoy your disbelief for a little; indeed, you are of the companions of the Fire."

(2) And when one of them is given good tidings of that which he attributes to the Most Merciful in comparison, his face becomes dark, and he suppresses grief.