الْمَالُ وَالْبَنُونَ زِينَةُ الْحَيَاةِ الدُّنْيَا
Wealth and children are an adornment of worldly life.
Giving wealth and children a shared predicate exemplifies jamʿ (gathering). Tafrīq distinguishes two related entities, while taqsīm first mentions several entities and subsequently assigns a specific property or ruling to each.
A single passage may combine gathering with distinction or distribution. The mere occurrence of several nouns is not enough to identify taqsīm: their separate assignments must be demonstrated.