The traditional analysis is organized around first-person speech (takallum), direct address (khiṭāb), and third-person reference (ghaybah). Each indicates a different relation between the words, the speaker, and the referent.
PerspectiveIndicative formsReference
First personأنا، نحنThe speaker
Second personأنت، أنتمThe addressee
Third personهو، همSomeone spoken about
A shift can be identified only after its starting perspective is established. Merely noticing a second-person or third-person ending in isolation does not establish iltifāt.