  Results of a careful analysis of the absorption systems with zabs = zem seen
toward the bright, z_em ~ 3.91, gravitationally lensed quasar APM 08279+5255
are presented. Two of the narrow-line systems, at z_abs = 3.8931 and z_abs =
3.9135, show absorptions from singly ionized species with weak or no NV and O V
absorptions at the same redshift. Absorption due to fine structure transitions
of C II and Si II (excitation energies corresponding to, respectively,
156$\mu$m and 34$\mu$m) are detected at z_abs = 3.8931. Excitation by IR
radiation is favored as the column density ratios are consistent with the shape
of APM 08279+5255 IR spectrum. The low-ionization state of the system favors a
picture where the cloud is closer to the IR source than to the UV source,
supporting the idea that the extension of the IR source is larger than ~ 200
pc. The absence of fine structure lines at z_abs = 3.9135 suggests that the gas
responsible for this system is farther away from the IR source. Abundances are
~ 0.01 and 1$Z_{\odot}$ at z_abs = 3.913 and 3.8931 and aluminum could be
over-abundant with respect to silicon and carbon by at least a factor of two
and five. All this suggests that whereas the \zabs = 3.8931 system is probably
located within 200 pc from the QSO and ejected at a velocity larger than 1000
kms^{-1}, the \zabs = 3.9135 system is farther away and part of the
host-galaxy. (abridged)
