«حكمه: يثاب تاركه أدنى ثواب، ولا يعاقب فاعله أصلاً»
Avoiding it brings a lesser degree of reward, while doing it incurs no punishment.
Compare the three negative categories:
Haram: avoidance required by decisive evidence.
Makruh tahrimi: avoidance required by authoritative but non-decisive evidence.
Makruh tanzihi: avoidance preferred but commission not punishable.
Though both kinds of makruh share a name, their practical legal consequences differ markedly.