Discourse patternAssessment
Same continuing argument changes person or addressMay be iltifat
One person’s story ends and another beginsNot necessarily iltifat
Form changes without contextual reasonRhetorical claim not established
In “وَمَا لِيَ ... وَإِلَيْهِ تُرْجَعُونَ” the invitation is continuous, so the move from “I” to “you” is meaningful. Separate reports about different people are not automatically instances of iltifat.