ExpressionWhat is denied or foregrounded?
لم آخذ الدراهمTaking the dirhams, as specified by the context
لم آخذ كل الدراهمThe taking of the entire collection
كل الدراهم لم آخذThe negative attribution is distributed over the dirhams
The effect is not exhausted by the mere appearance of kull. Fronting or delaying the object alters where the assertion is focused. Sometimes the context further establishes partial taking, but that requires its own evidence.