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Two students of Abi Ishaq's were ʿIsa Ibn ʿUmar Al-Taqafi (died 149 H) and Abu ʿAmr Ibn Al-ʿAla' (died 154 H.). Al-Taqafi seems to have had more prescriptive views while al-Ala's were more descriptive. Their differences have been suggested to lie at the core of the later division of Arabic grammar into the schools of Kufa and Basra .