Wa laa yu- hee -too-na bi-shay-(yim) min ‘il-me-heee il-laa bi-maa shaaa-‘a Shay-(yim) – the Meem is pronounced with closed lips. 'Mim' – do not say 'Shay-in'.
In Allāhu lā ilāha , the letter Lām in the word "Allah" is heavy because it is preceded by a vowel that acts as a natural start or has a fatḥah . ayatul kursi tajweed new
(عِنْدَهُ)