A report (khabar) describes a state of affairs and can be true or false. An inaccurate report can be corrected: “This is not Zayd; it is Amr.”
A performative utterance (insha) is used to create a legal consequence, as in pronouncing a divorce or manumission. A second expression cannot automatically erase an earlier effective legal act.
The linguistic function of bal may be visible in both cases, yet its juridical operation depends on the first statement's type and effect.