The text calls the assimilation of sākin nūn or tanwīn into yāʾ and wāw incomplete because ghunnah remains. It also names ṭāʾ into tāʾ as an incomplete case where a characteristic persists.
For أَلَمْ نَخْلُقْكُمْ, the book notes a partial reading as possible but says complete assimilation is preferable. Do not extend that specific observation to every close-letter pair.
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Further incomplete-assimilation cases
Idghām: Types, Complete/Incomplete Assimilation and the Definite Article
The text calls the assimilation of sākin nūn or tanwīn into yāʾ and wāw incomplete because ghunnah remains. It also names ṭāʾ into tāʾ as an incomplete case where a characteristic persists.
For أَلَمْ نَخْلُقْكُمْ, the book notes a partial reading as possible but says complete assimilation is preferable. Do not extend that specific observation to every close-letter pair.