Second: A doubled letter represents two letters in pronunciation, the first of which is unvowelled. This is evident from direct observation and is universally agreed upon. The two are identical in sound. In writing, however, they may appear as a single letter, as in iyyāka (You alone) and iyyāka (You alone). Alternatively, they may appear as two different letters, as in al-Rahmān al-Rahīm (the Most Compassionate, the Most Merciful), ihdinā al-sirāta al-mustaqīm (Guide us to the straight path), sirāta alladhīna an‘amta ‘alayhim (the path of those upon whom You have bestowed favor), hīna’idhin (at that time), and qad sami‘a (has certainly heard).

If the person counting follows pronunciation, assimilation occurs only in connected recitation, not when words are pronounced separately. He must therefore treat the first letter as being of the same kind as the second, yet this differs from the letter repeated there. If he follows the written text, the inconsistency is greater still: he must count this sometimes as one letter and sometimes as two different letters. Although this accords with how the words are spelled out, their pronunciation differs.

Third: Breaking pronunciation down into its constituent letters is akin to the scansion employed by specialists in poetic meter. Written letters, however, differ from this in many respects. People ordinarily spell out letters as they are written, not as they are pronounced, and there is a substantial difference between the two.

Fourth: Letters may be pronounced in measured recitation or otherwise, and the duration of vowel prolongations and vocal sounds is not uniform among reciters. One recitation portion may contain more long-vowel letters than another. Equality in pronunciation therefore cannot be maintained, while considering the written text alone serves no purpose, since it does not ensure equal recitation time.