The book describes degrees of tafkhīm: its strongest illustration is an emphatic letter with fatḥah followed by alif, as in طَالَ. It then mentions a heavy letter with fatḥah not followed by alif (انْطَلِقُوا), then a heavy letter with ḍammah (the ṭāʾ in مُحِيطٌ), and a heavy letter with kasrah (ẓāʾ in ظِلٍّ).
Different degrees never mean erasing the emphatic identity of an istiʿlāʾ letter.
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Degrees of tafkhīm are not identical
Tafkhīm and Tarqīq — Alif, Divine-Name Lām and Rāʾ
The book describes degrees of tafkhīm: its strongest illustration is an emphatic letter with fatḥah followed by alif, as in طَالَ. It then mentions a heavy letter with fatḥah not followed by alif (انْطَلِقُوا), then a heavy letter with ḍammah (the ṭāʾ in مُحِيطٌ), and a heavy letter with kasrah (ẓāʾ in ظِلٍّ).
Different degrees never mean erasing the emphatic identity of an istiʿlāʾ letter.