Notes & justification
Abū ʿAmr reads all these rhyming āyah-ends with taqlīl, and Warsh has both wajhs in them, fatḥ and taqlīl; so too the āyāt of al-Layl, al-Ḍuḥā and al-ʿAlaq, some āyāt of al-Qiyāmah, and al-Nāziʿāt, ʿAbas, al-Aʿlā and similar sūrahs where the āyah-ends run on in this rhyme. The reasoning: imālah turns the fatḥah and the alif towards kasrah and yāʾ, and these alifs are ones converted from a yāʾ, or treated as such. Having fled from the yāʾ to the alif when it was converted, speakers disliked going back by imālah to what they had fled — so some read between fatḥ and kasr. Others say the in-between pronunciation announces that both are allowed, imālah and leaving it. Ḥamzah, al-Kisāʾī and Khalaf al-ʿĀshir read all of it with imālah, except the words whose alif comes from a wāw: those Ḥamzah reads open — daḥāhā in al-Nāziʿāt, talāhā and ṭaḥāhā in al-Shams, sajā in al-Ḍuḥā and the like — since one says daḥawtu, ṭaḥawtu, talawtu. The case for imālah: an alif converted from a yāʾ is inclined towards the yāʾ to point to it; and the alif, near the yāʾ in articulation, is the weakest of the three in matters of iʿlāl, so imālah is carried into it. Ḥamzah's separating the alifs that come from yāʾ from those that come from wāw is sound: the alif is inclined towards the yāʾ so that the inclination points to it, and where the alif comes from a wāw there is no call to incline it — hence he leaves daḥāhā, talāhā and ṭaḥāhā uninclined. Qālūn, Ibn Kathīr, Ibn ʿĀmir, ʿĀṣim, Abū Jaʿfar and Yaʿqūb read all of it with fatḥ. The case for that: imālah is permitted, not required, and many Arabs incline nothing. Imālah exists to point to the yāʾ the alif came from, and such pointing is not binding — the wāw of mūsir comes from a yāʾ, the yāʾ of mīʿād and mīqāt from a wāw, and none of them is obliged to show its origin; so neither is the alif, and it should be left uninclined. (al-Mūḍiḥ 3:1375; see vol. 3 p. 273.)
Ḥamzah among them, and al-Kisāʾī after him, inclined the dhawāt al-yāʾ wherever the yāʾ is original.
But aḥyā is inclined by both only after its wāw (wa-aḥyā); elsewhere it is inclined for al-Kisāʾī alone.
talāhā with ṭaḥāhā, sajā, and daḥāhā — these are proven to be of the wāw (so Ḥamzah reads them open, al-Kisāʾī inclining them).
As for ḍuḥāhā, al-ḍuḥā and al-ribā with al-quwā, both of them inclined these, though they are known to be of the wāw.
Among what the two inclined are the āyah-ends of Ṭāhā and of al-Najm, so that they run evenly —
— and in al-Shams, al-Aʿlā, al-Layl and al-Ḍuḥā, in Iqraʾ and in wa-l-Nāziʿāt they were inclined.
What has a rāʾ Warsh reads bayna bayna, and arākahum too; in the dhawāt al-yāʾ khulf is recorded from him.
But the āyah-heads he seldom reads open — except those containing hā (as all of this sūrah's do), where he has both.
Faʿlā however it comes, and the āyah-ends of the sūrahs just named, are al-Baṣrī's (taqlīl), except those with rāʾ, which rise to full imālah.