Fa-niʿimmā hiya is an excerpt of Qurʾān 2:271, not the complete verse. The textbook interprets mā as the clarification (tamyīz) of a concealed subject; the commentary records alternative grammatical analyses.
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A Qurʾānic Example: Fa-niʿimmā Hiya
Verbs of Praise and Blame: Niʿma, Ḥabbadhā, Biʾsa, Sāʾa
Fa-niʿimmā hiya is an excerpt of Qurʾān 2:271, not the complete verse. The textbook interprets mā as the clarification (tamyīz) of a concealed subject; the commentary records alternative grammatical analyses.