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One example of first-level Tafkhīm is: ﴿وَغَفَرَ﴾.

The third level of Tafkhīm shows weakness in letters like (qāf, khāʼ, ghayn).

Ghayn is one of the adhering (Muṭbaqah) Tafkhīm letters.

Incidental Kasrah before a Tafkhīm letter is treated as original.

Based on the strength order of istiʿlāʾ letters:

The Istifāl letters are the remaining letters of the alphabet after removing the seven istiʿlāʾ letters. Their number is:

2. الصفات والعلاقات