الْمَالُ وَالْبَنُونَ زِينَةُ الْحَيَاةِ الدُّنْيَا
Wealth and children are adornment of worldly life.
Wealth and children are included under one shared predicate, “the adornment of worldly life.” This displays jamʿ: gathering distinct items under a common judgment.
Taqsīm is different: after several items are named, an assigned property is given to each. Mere plurality does not establish division without the specified distribution of attributes.