Muʾakkad omits the comparison particle, creating a stronger impression of identification between the two terms.
«هُوَ بَحْرٌ فِي الْجُودِ»
He is a sea in generosity.
He is the subject, sea the model, and “in generosity” the explicit ground. No comparison particle appears: therefore the example is muʾakkad and also mufassal.
The expression strongly emphasizes the extent of the subject’s generosity.