In incomplete idghām, the first consonant merges but some feature of it remains. In مَنْ يَقُولُ and مِنْ وَالٍ, the nūn loses independent articulation while ghunnah remains.
Do not equate retained nasal resonance with a separately pronounced full nūn. It is a surviving quality of the assimilated sound.
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Incomplete assimilation
Idghām: Types, Complete/Incomplete Assimilation and the Definite Article
In incomplete idghām, the first consonant merges but some feature of it remains. In مَنْ يَقُولُ and مِنْ وَالٍ, the nūn loses independent articulation while ghunnah remains.
Do not equate retained nasal resonance with a separately pronounced full nūn. It is a surviving quality of the assimilated sound.