وهو ذكر متعدد، ثم إضافة ما لكل إليه على التعيين
Taqsīm names a plurality and then expressly attributes the appropriate matter to each member.
Its two stages are:
1. Mention several individuals or categories.
2. Explicitly assign each its particular judgment ʿalā al-taʿyīn.
In laff wa nashr, the speaker may leave the pairings to contextual inference. In this sense of taqsīm, the speaker himself specifies which part belongs to which member. Explicit allocation is the key distinction.