«وَمِنْهُ الْجَمْعُ مَعَ التَّقْسِيمِ»
“Another figure combines gathering with division.”
Several things may first be included under a common judgment and then divided into their individual conditions. Alternatively, the items may share a field from the start, while their attributes are subsequently distributed.
Jamʿ establishes the common frame; taqsīm allocates the appropriate part within that frame. The two operations are complementary rather than contradictory.