وَاعْلَمْ أَنَّ «كَمْ» عَلَى قِسْمَيْنِ: اسْتِفْهَامِيَّةٍ، وَمَا بَعْدَهَا مُفْرَدٌ مَنْصُوبٌ عَلَى التَّمْيِيزِ، نَحْوُ: «كَمْ رَجُلًا عِنْدَكَ؟».
Translation: Kam has two uses. The interrogative kam is followed here by a singular accusative tamyīz, as in “How many men are with you?”
Interrogative kam asks a question. «رَجُلًا» names what is being counted; it is the tamyīz, not the subject, and it is singular and accusative.