Option Explicit
Sub TimTrung3Rows()
 Dim Sh As Worksheet, Rng As Range, sRng As Range
 Dim Col As Byte, jJ As Byte, VTr As Byte, DDai As Byte
 Dim StrC As String
 
 Set Sh = Sheets("Chinh"):                Col = Sh.[B2].CurrentRegion.Columns.Count
 Set Rng = Sh.[B2].Resize(, Col):         Sh.[k4] = ""
 Sheets("Phu").Select
 For jJ = 2 To 5
   StrC = Cells(2, jJ).Value
   Set sRng = Rng.Find(StrC, , xlFormulas, xlPart)
   If Not sRng Is Nothing Then
      Dim Rng0 As Range, sRng0 As Range, StrC0 As String
      
      VTr = InStr(sRng.Value, StrC)
      DDai = Len(StrC)
      Set Rng0 = [A3].Resize(, Col)
      StrC0 = Mid(sRng.Offset(1), VTr, DDai)
      Set sRng0 = Rng0.Find(StrC0)
      If Not sRng0 Is Nothing Then
         With Sh.[k4]
            If Len(.Value) < 1 Then
               .Value = Mid(sRng.Offset(2), VTr, DDai)
            Else
               .Value = .Value & ", " & Mid(sRng.Offset(2), VTr, DDai)
            End If
            With .Interior
               If .ColorIndex = 42 Then
                  .ColorIndex = 34
               Else
                  .ColorIndex = .ColorIndex + 1
               End If
            End With
         End With
      End If   
   End If
 Next jJ
 Sh.Select:                               Set Sh = Nothing
End Sub