12.
Tafkheem and tarqeeq of the letter 
A. Warsh reads with tarqeeq of the if it has a
or
and preceded by a permanent kasrah or by a
saakinah in the same word, such as in:
and
and
.
If the saakinahor kasrah that precedes the
are from a separate word, then there will not be tarqeeq of the
if it has a
or
, as in:
and
. You may notice that the letter
in the last example is written in with the word, but it is a
, or preposition in this case, and a separate word. If there is a
voweled by other than a kasrah before the
that has an accompanying dhammah or fat-hah there is no tarqeeq of the
, such as in:
.
B. A saakin letter between the and the kasrah does not stop the
from having tarqeeq, such as in:
and
, but an exception is made if the saakin letter is one of the letters of
other than
; in this case, the
would have tafkheem. Examples of this last rule of tafkheem are:
.
C. The has tafkheem if it has any of the previous circumstances for tarqeeq in the recitation of Warsh in a foreign word (
), such as
,
, and
.
D. There is also tafkheem of the in the recitation of Warsh if it is preceded by a kasrah, or preceded by a saakin occurring after a kasrah, but the
is repeated with an alif in between the two
. Examples are:
E. Warsh reads the word of aayah 7 from surah Al-Fajr with tafkheem on the
.
F. There is tarqeeq of both when stopping and continuing in the word:
in aayah 32 of surah Al-Mursalaat, in the recitation of Warsh.
G. If the or the alif before a
saakinah is read with imaalah, there is tarqeeq of the
H. Both tafkheem and tarqeeq of the are allowed in the following words:
2:200 , and 18:70, 83, 20:99 and 113, 21:48, 33:41, 37:3, and 168, 65:10, 77:5
Al-Kahf (18:90)
Al-Furqan (25:22, 53)
Al-Kahf (18:71)
TaHa (20:100)
Al-Furqan (25:45)
These six above words only have tafkheem of the when being read with
(four vowel counts on
) the other two vowel counts for
(two vowel counts and six vowel counts) have the same general rule as stated at the beginning, that of tarqeeq and tafkheem being allowed .
There is also both tafkheem and tarqeeq allowed on the word, Al-An’Aam (6:71) with no restrictions as to
.
H. Warsh has tafkheem of the if it is followed directly by a letter of
, or indirectly (meaning an alif is in between) by a letter of
, even if it meets the conditions of tarqeeq. Examples are:
.
The word in surah Ash-Shu'araa', aayah 63 though can be read with either tafkheem or tarqeeq of the
.
The following chart summarizes the rules of for the recitation of Warsh: