This theory, along with other theories of correspondence in translating, are elaborated in his essay Principles of Correspondence, where Nida begins by asserting that given that "no two languages are identical, either in the meanings given to corresponding symbols or in the ways in which symbols are arranged in phrases and sentences, it stands to reason that there can be no absolute correspondence between languages.
1	This	this	DET	DT	Number=Sing|PronType=Dem	2	det	2:det	Discourse=explanation-justify:60->69:0|Entity=(91-abstract-giv:act-cf2-2-coref
2	theory	theory	NOUN	NN	Number=Sing	14	nsubj:pass	14:nsubj:pass	Entity=91)|SpaceAfter=No
3	,	,	PUNCT	,	_	2	punct	2:punct	_
4	along	along	ADV	RB	Degree=Pos	14	advmod	14:advmod	_
5	with	with	ADP	IN	_	7	case	7:case	_
6	other	other	ADJ	JJ	Degree=Pos	7	amod	7:amod	Entity=(101-abstract-new-cf11-2-sgl
7	theories	theory	NOUN	NNS	Number=Plur	4	nmod	4:nmod:with	_
8	of	of	ADP	IN	_	9	case	9:case	_
9	correspondence	correspondence	NOUN	NN	Number=Sing	7	nmod	7:nmod:of	Entity=(102-abstract-new-cf4-1-coref)
10	in	in	SCONJ	IN	_	11	mark	11:mark	_
11	translating	translate	VERB	VBG	VerbForm=Ger	9	acl	9:acl:in	Entity=101)|SpaceAfter=No
12	,	,	PUNCT	,	_	4	punct	4:punct	_
13	are	be	AUX	VBP	Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin	14	aux:pass	14:aux:pass	_
14	elaborated	elaborate	VERB	VBN	Tense=Past|VerbForm=Part|Voice=Pass	0	root	0:root	_
15	in	in	ADP	IN	_	17	case	17:case	_
16	his	his	PRON	PRP$	Case=Gen|Gender=Masc|Number=Sing|Person=3|Poss=Yes|PronType=Prs	17	nmod:poss	17:nmod:poss	Entity=(103-abstract-new-cf3-2,5-coref(1-person-giv:act-cf1*-1-ana-Eugene_Nida)
17	essay	essay	NOUN	NN	Number=Sing	14	obl	14:obl:in	_
18	Principles	Principle	PROPN	NNPS	Number=Plur	17	appos	17:appos	Entity=(103-abstract-giv:act-cf3-1,3-appos|XML=<hi rend:::"italic"><ref>
19	of	of	ADP	IN	_	20	case	20:case	_
20	Correspondence	Correspondence	PROPN	NNP	Number=Sing	18	nmod	18:nmod:of	Entity=(102-abstract-giv:act-cf4-1-coref)103)|SpaceAfter=No|XML=</ref></hi>
21	,	,	PUNCT	,	_	24	punct	24:punct	_
22	where	where	ADV	WRB	PronType=Rel	24	advmod	24:advmod	Discourse=organization-preparation:61->63:2
23	Nida	Nida	PROPN	NNP	Number=Sing	24	nsubj	24:nsubj	Entity=(1-person-giv:act-cf1*-1-coref-Eugene_Nida)
24	begins	begin	VERB	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	17	acl:relcl	17:acl:relcl	_
25	by	by	SCONJ	IN	_	26	mark	26:mark	Discourse=attribution-positive:62->63:1
26	asserting	assert	VERB	VBG	VerbForm=Ger	24	advcl	24:advcl:by	_
27	that	that	SCONJ	IN	_	60	mark	60:mark	Discourse=elaboration-additional:63->60:0
28	given	give	VERB	VBN	Tense=Past|VerbForm=Part	60	advcl	60:advcl	Discourse=context-circumstance:64->68:0
29	that	that	SCONJ	IN	_	35	mark	35:mark	_
30	"	''	PUNCT	``	_	29	punct	29:punct	SpaceAfter=No|XML=<quote>
31	no	no	DET	DT	Polarity=Neg|PronType=Art	33	det	33:det	_
32	two	two	NUM	CD	NumForm=Word|NumType=Card	33	nummod	33:nummod	Entity=(104-abstract-new-cf6-2-sgl
33	languages	language	NOUN	NNS	Number=Plur	35	nsubj	35:nsubj	Entity=104)
34	are	be	AUX	VBP	Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin	35	cop	35:cop	_
35	identical	identical	ADJ	JJ	Degree=Pos	28	ccomp	28:ccomp	SpaceAfter=No
36	,	,	PUNCT	,	_	40	punct	40:punct	_
37	either	either	CCONJ	CC	_	40	cc:preconj	40:cc:preconj	_
38	in	in	ADP	IN	_	40	case	40:case	_
39	the	the	DET	DT	Definite=Def|PronType=Art	40	det	40:det	Entity=(105-abstract-new-cf9-2-sgl
40	meanings	meaning	NOUN	NNS	Number=Plur	35	obl	35:obl:in	_
41	given	give	VERB	VBN	Tense=Past|VerbForm=Part	40	acl	40:acl	Discourse=elaboration-attribute:65->64:0
42	to	to	ADP	IN	_	44	case	44:case	_
43	corresponding	corresponding	ADJ	JJ	Degree=Pos	44	amod	44:amod	Entity=(106-abstract-new-cf12-2-sgl
44	symbols	symbol	NOUN	NNS	Number=Plur	41	obl	41:obl:to	Entity=106)105)
45	or	or	CCONJ	CC	_	48	cc	48:cc	Discourse=same-unit_m:66->64:1
46	in	in	ADP	IN	_	48	case	48:case	_
47	the	the	DET	DT	Definite=Def|PronType=Art	48	det	48:det	Entity=(107-abstract-new-cf10-2-sgl
48	ways	way	NOUN	NNS	Number=Plur	40	conj	35:obl:in|40:conj:or|53:obl:in	_
49	in	in	ADP	IN	_	50	case	50:case	Discourse=elaboration-attribute:67->66:0
50	which	which	PRON	WDT	PronType=Rel	53	obl	48:ref	_
51	symbols	symbol	NOUN	NNS	Number=Plur	53	nsubj:pass	53:nsubj:pass	Entity=(108-abstract-new-cf7-1-sgl)
52	are	be	AUX	VBP	Mood=Ind|Number=Plur|Person=3|Tense=Pres|VerbForm=Fin	53	aux:pass	53:aux:pass	_
53	arranged	arrange	VERB	VBN	Tense=Past|VerbForm=Part|Voice=Pass	48	acl:relcl	48:acl:relcl	_
54	in	in	ADP	IN	_	55	case	55:case	_
55	phrases	phrase	NOUN	NNS	Number=Plur	53	obl	53:obl:in	Entity=(109-abstract-new-cf13-1-sgl)
56	and	and	CCONJ	CC	_	57	cc	57:cc	_
57	sentences	sentence	NOUN	NNS	Number=Plur	55	conj	53:obl:in|55:conj:and	Entity=(110-abstract-new-cf14-1-sgl)107)|SpaceAfter=No
58	,	,	PUNCT	,	_	28	punct	28:punct	_
59	it	it	PRON	PRP	Case=Nom|Gender=Neut|Number=Sing|Person=3|PronType=Prs	60	expl	60:expl	Discourse=same-unit_m:68->63:0|Entity=(111-abstract-new-cf5-1-cata)
60	stands	stand	VERB	VBZ	Mood=Ind|Number=Sing|Person=3|Tense=Pres|VerbForm=Fin	26	ccomp	26:ccomp	_
61	to	to	ADP	IN	_	62	case	62:case	_
62	reason	reason	NOUN	NN	Number=Sing	60	obl	60:obl:to	_
63	that	that	SCONJ	IN	_	69	mark	69:mark	_
64	there	there	PRON	EX	PronType=Dem	69	expl	69:expl	Entity=(111-abstract-acc:com-cf5-6-coref
65	can	can	AUX	MD	VerbForm=Fin	69	aux	69:aux	_
66	be	be	AUX	VB	VerbForm=Inf	69	cop	69:cop	_
67	no	no	DET	DT	Polarity=Neg|PronType=Art	69	det	69:det	_
68	absolute	absolute	ADJ	JJ	Degree=Pos	69	amod	69:amod	Entity=(112-abstract-new-cf8-2-sgl
69	correspondence	correspondence	NOUN	NN	Number=Sing	60	csubj	60:csubj	Entity=112)
70	between	between	ADP	IN	_	71	case	71:case	_
71	languages	language	NOUN	NNS	Number=Plur	69	nmod	69:nmod:between	Entity=(113-abstract-new-cf15-1-sgl)111)103)|SpaceAfter=No
72	.	.	PUNCT	.	_	14	punct	14:punct	XML=</quote>
