The same condition applies to first person → second person and second person → first person: both portions should form one connected discourse rather than merely juxtaposing unrelated sentences from different speakers.
DirectionAnalytical question
First → secondWhy move from the speaker’s own concern to the addressee’s?
Second → firstWhy bring the speaker into a discussion directed to the listener?
A teaching example might mention “my action” and then directly warn “you will answer for yours.” Whether this qualifies as iltifāt depends on the precise wording and the unity of its context.