Muqābalah presents several meanings followed by their counterparts or opposites. Laff wa nashr presents multiple referents followed by the appropriate attributes or predicates of each; opposition is not required.
“Sun, lion, sea; brilliance, courage, generosity” offers characteristic correspondences, yet brightness and generosity are not opposites. The arrangement is therefore not technically muqābalah merely because it sets two lists side by side.
The organizing principle differs: appropriate correspondence for laff wa nashr versus oppositional pairing for muqābalah. A single passage might display both, but the grounds for classifying them remain distinct.