Three analytical terms are central. Mustaʿār minhu is the source sense; mustaʿār lahu is the intended referent; the borrowed word is the actual expression transferred.
Example: “I saw a lion giving a speech at the gathering.”
Source sense: the animal lion.
Target referent: the courageous speaker.
Borrowed word: “lion.”
Resemblance: courage.
Contextual indicator: speech at a gathering.
Identifying these separately prevents confusion between a transfer of a term and a mere similarity between concepts.