Iqlab

Iqlab means to change something into something else. After every noon saakinah (noon with a sukoon) or tanween, if the letter baa (ب) follows, the sound must be changed to the sound of the letter meem (م) with preservation of the nasalization (ghunna) and hiding (ikhfaa’).

IIn those places where the transformation of the letter noon or tanween into a م takes place, a small letter م is placed on top or bottom.

Examples:

An exercise:

Find the Iqlab rule in verses 9-15 of the surah Ash-Shams: