وحكمه: أنه لو صبر حتى قتل يكون مأجوراً
In this category, a person who remains steadfast rather than commit the prohibited act, even if killed as a result, is rewarded.
The explanation is that the underlying prohibition remains. An allowance under grave coercion does not remove the religious value of refraining from the prohibited act.
This must not be generalized into an instruction to refuse life-saving means in every emergency. The second kind of rukhsah has a distinctly different consequence, sometimes making the life-preserving act obligatory.