Ibn al-Jazarī about mutaqāribayn example of mutaqāribayn

Ith-hār Ahmad al-Thanawī  says that Ibn al-Jazarī does not discuss mutaqāribayn due to the many differences in it, but has provided an example of mutaqāribayn to indicate that in spite of the many variations found in mutaqāribayn, in some places (like this example) there is an agreement that idghām will be made.

After the line, the author discusses those words in which ith-hār should be performed. Ith-hār means to make clear. Technically, it is to understand every letter from its makhraj without any extra pull in the ghunnah. 

Due to the dād and the thā` being very related to each other, many err in the pronunciation of these two letters, often replacing one for the other. In this Quran poem chapter,  Ibn al Jazarī mentions all those words in the Qur`ān, which have a thā`. The implied opposite is that the remaining terms will be delivered with a dād. He mentions the words with a thā` because they are smaller than the words which appear with a dād. They amount to 30 words, which are said by Ibn al-Jazarī in 8 lines.

And discover the dād from the thā` through (the sifah) istitālah and (its) makraj. The distinction between the dād and the thā` is described in this line. jazariyah vary only in their makhraj and the fact that the dād has istitālah. These letters would be the equivalent if not for these two distinguishing factors.

Ibn al-Jazarī states in al-Tamhīd that there are 26. This representation has been adopted by Mullā ˘Ali al-Qārī, al-Safāqusī, Ibn Yālūshah, and others. Mulla ˘Ali al-Qārī connects to Ibn al-Jazarī’s son that it becomes 100 places in the Qur`ān.

After perusing his son’s explanation, I saw that he also mentions 26 places. Check jazaria Minah alFikriyyah of Mullā ˘Ali al-Qārī and Al-Hawāshī al-Mufhimah of Ibn al-Jazarī’s son.

However, Sheikh al-Islām Zakariyyā al-Ansārī as well as al-Qastallānī state that it comes in 100 places. Sayyid Lāshīn totals 288 places in his book Durūs Muhimmah fīsharh al-Daqā`iq al-Muhkamah. Tāsh Kubrī Zadah counts 282 places while Ith-hārAhmad Thanawī mentions 25. Allah knows best.

There is a difference of view as to what is meant most scholars state that the words excused are restricted to these two places, Sūrah Hūd, and Sūrah al-Ra˘d.

Tāsh Kubrī Zāda states that by saying the author alludes to the meaning in the verses, which refer to a lessening of something.