Qiyās is reasoning that connects a new case (farʿ) to an established case (aṣl) because a legally relevant effective cause (ʿillah) is shared between them. This relationship is then used to argue for an extension of the ruling.
Its working elements are:
Aṣl: the precedent with an established ruling.
Farʿ: the new case under examination.
ʿIllah: the suitably established common feature relevant to the ruling.
Ḥukm: the legal result proposed for the new case.
فَاعْتَبِرُوا يَا أُولِي الْأَبْصَارِ
So take heed, people of insight. (al-Ḥashr 59:2)
The verse is cited in classical discussions of analogy, though a superficial similarity alone cannot serve as a valid legal cause.