المنان
المنّان في اللغة صيغة مبالغة على وزن (فعّال) من المَنّ وهو على...
Being a property that is lawful to benefit from according to the Shariah.
"Taqawwum" (assessment) is made up of two descriptions: 1. The item to be a kind of property. 2. To be permissible to benefit from that item according to the Shariah. Example: "Umm al-walad" is not subject to assessment. "Umm al-walad" is the slave woman who bore a child from her master. Before giving birth to her master's child, she was a slave who could be sold and bought, but after giving birth, she is no longer a property; i.e. she cannot be sold or bought. Another example: Alcohol and blood are not subject to assessment because it is impermissible to benefit from them according to the Shariah.
"Taqawwum": assigning a "qeemah" (value) for something. Derived from "qawwama", which means to price something or assign a value to it.
That something has a value, which recognised in religion, because it is a property that Islam allows people to benefit by. It is also used to refer to the evaluation traders give to a written off article in order to give compensation for it.