What does Tafkhim mean?
Tafkhim gives a letter a full, resonant sound; Tarqiq keeps it light without forcing the voice. Seven letters are inherently heavy: خ ص ض غ ط ق ظ.
The seven elevated letters remain heavy with every vowel, including kasra, although their degree changes. Other letters are light by default, with separate rules for Alif, Ra and the Lam of the Divine Name.
The letter ص is one of the seven heavy letters — it fills the mouth with resonance.
The letter م is not one of the seven heavy letters — it stays light.
A heavy letter with kasra remains heavy, but its heaviness is softer than with fatha.
Alif follows the letter before it, so it is not classified on its own.
Ra and the Lam of the Divine Name have dedicated lessons.