As for its grammatical analysis, Ibn Hishām mentioned in a treatise addressing the issue (38) that a group mistakenly thought it was in the accusative case as a circumstantial qualifier from the pronoun in "said," and that the estimation is: "and he also said," meaning: returning to the statement. This estimation is only appropriate if this statement was issued by the speaker after the previous statement (39), and this is not a condition. Rather, you say: "I said today such and such, and I also said yesterday," and "I wrote today, and I also wrote yesterday." He said (42): What appears to me is that it is an absolute object with its agent omitted, or a circumstantial qualifier with its agent and subject omitted, meaning: "I return to the reports as a return and do not limit myself to what I have presented," or "I inform while returning." This is what applies in all instances. What reassures you [that the agent is omitted] (42) is that you say: "(He has (4) wealth and also knowledge)." There is nothing before it that is suitable to act upon it, so estimation is necessary in this case. Know that it is only used for two things between which there is agreement, and each suffices for the other. It is not permissible to say: "(Zayd also came)" nor "(Zayd came and ʿUmar left and also)" nor "(Zayd and ʿUmar disputed and also)." This concludes the summary.