In أَلْهَاكُمُ التَّكَاثُرُ, the mīm of «كُمُ» is read with ḍammah in continuous recitation. The following hamzat al-waṣl drops out; the mīm is moved to avoid two adjacent sākin elements.
Because the mīm is vowelled in this connection, it is incorrect to assign it a mīm-sākinah ikhfāʾ or idghām rule here.
The article’s lām assimilates to tāʾ in «التَّكَاثُرُ». Locate the separate natural madds in «هَا» and «كَا».
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Al-ʿAṣr and At-Takāthur: Applied Ghunnah, Madd, Lām and Waqf
In أَلْهَاكُمُ التَّكَاثُرُ, the mīm of «كُمُ» is read with ḍammah in continuous recitation. The following hamzat al-waṣl drops out; the mīm is moved to avoid two adjacent sākin elements.
Because the mīm is vowelled in this connection, it is incorrect to assign it a mīm-sākinah ikhfāʾ or idghām rule here.
The article’s lām assimilates to tāʾ in «التَّكَاثُرُ». Locate the separate natural madds in «هَا» and «كَا».