If after noon Saakin or Tanween there is the letter Baa( ب) then the Noon Sakkin or Tanween will be changed into the letter Meem ( م) and recited with Ghunna. This changing of (نَ) into (م) is called QALB.
Examples:
أن بورك أنبئوني عليم بذات الصدور
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