As for mīm and wāw, they convey gathering and encompassing. Do you not see that mīm represents a plurality of addressees in all five pronominal forms: the attached and independent nominative and accusative pronouns, and the genitive pronoun? Examples are (antum: you), (‘alimtum: you knew), (iyyākum: you, as an object), (‘ilmukum: your knowledge), and (bikum: with you). It likewise represents a plurality of third persons in all five forms. Any pronoun is either first, second, or third person; singular, dual, or plural; and nominative, accusative, or genitive. Thus it encompasses them all without restriction.

Unrestricted plurality is expressed by mīm itself, whereas plurality specifically numbering two is expressed by adding the dual marker, alif, as in antumā (you two), ‘alimtumā (you two knew), and the remaining forms. Accordingly, wāw was added to express unrestricted plurality, producing ‘alayhimū (upon them) and antumū (you), just as alif was added for the dual. Those who omit it do so for ease of pronunciation, and because the absence of a marker is itself a marker. Mīm thus became common to both, with the distinction supplied by alif, or by its absence together with wāw.

As for wāw, it marks third-person plural pronouns in forms such as qālū (they said) and the like. As for the attached forms, such as iyyākum and hum (they), both dialectal forms are used.

Since wāw came to complete the independent nominative pronoun, and yā’ to complete the feminine pronoun, yā’ came to mark the feminine generally, in all its states, because the feminine follows the masculine. The singular, both masculine and feminine, precedes the dual and plural, for what is single precedes what is composite. Alif then became the general marker of the dual, in explicit nouns and pronouns alike, just as wāw marks the masculine plural. And yā’ was made the marker of both the accusative and the genitive