ثم ينزل التضاد منزلة التناسب بواسطة تمليح
Opposition is then treated as if it were a correspondence by means of wit.
Tamlīḥ aims chiefly at playful cleverness or an amusing turn of speech. Tahakkum foregrounds scorn, derision or cutting irony. Both may rely on describing a person by a contrary quality, but their purposes are not identical in every setting.
A friend may jokingly call another “our lion” after a minor display of nervousness; a hostile speaker may use the same words to humiliate. The verbal form alone cannot settle whether the intention is genial wit or contempt. Context, tone and the speaker’s relationship to the subject decide between these intentions.