The makharij divide into two categories: general makharij and specific makharij.
The general makharij: they are those that contain one makhraj or more. They are limited to five: 1. the jawf (the cavity), 2. the halq (the throat), 3. the tongue, 4. the two lips, 5. the khayshum (the nasal cavity).
The specific makharij: they are the delimited makharij that contain only one makhraj. The scholars have differed about them:
Some counted seventeen, contained in the five general makharij mentioned above: it is the view of Khalil ibn Ahmad, chosen by Imam Ibn al-Jazari, who attributed to the jawf one makhraj, to the halq three, to the tongue ten, to the two lips two, and to the khayshum one.
Others counted sixteen, contained in four general makharij, removing the makhraj of the jawf and distributing its letters: the makhraj of the alif becomes like that of the hamzah at the extremity of the halq, that of the madd ya' like that of the non-madd ya' in the middle of the tongue, and that of the madd waw like that of the non-madd waw at the two lips. It is the view of Sibawayh and of his followers, chosen by Imam al-Shatibi.
Others still counted fourteen, removing the makhraj of the jawf and distributing its letters as in the previous view, then making of the lam, of the noon and of the ra' a single makhraj, namely the tip of the tongue. It is the view of al-Farra' and of his companions.
The view upon which one acts, the most famous, is the first. It is to it that Ibn al-Jazari refers in his verses:
مخارجُ الحروفِ سبعةَ عشرْ ... على الذي يختارُه منِ اختبرْ
"The makharij of the letters are seventeen... according to what chooses the one who tests and verifies"
Here is their exposition in detail.
بسم الله الرحمن الرحيمMon 22 Rabi' al-Thani الاثنين 22 ربيع الآخر