In عَنِ النَّعِيمِ, the nūn of «عَنْ» is basically sākin, but in this connection it takes kasrah because the next hamzat al-waṣl drops. Do not apply ordinary nūn-sākinah ikhfāʾ or idghām to that now-vowelled nūn.
Separately, the article’s lām in «النَّعِيمِ» assimilates to nūn, producing a doubled nūn with ghunnah.
Distinguish the vowelled nūn of «عَنِ» from the doubled nūn of «النَّعِيمِ».
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Why ʿani-n-naʿīm is not ordinary nūn-sākinah
Al-ʿAṣr and At-Takāthur: Applied Ghunnah, Madd, Lām and Waqf
In عَنِ النَّعِيمِ, the nūn of «عَنْ» is basically sākin, but in this connection it takes kasrah because the next hamzat al-waṣl drops. Do not apply ordinary nūn-sākinah ikhfāʾ or idghām to that now-vowelled nūn.
Separately, the article’s lām in «النَّعِيمِ» assimilates to nūn, producing a doubled nūn with ghunnah.
Distinguish the vowelled nūn of «عَنِ» from the doubled nūn of «النَّعِيمِ».