This article provides an in-depth analysis of the scientific interpretation of the theory of equivalence, a central concept in translation studies. Based on the views of Vilen Komissarov, the paper explicates the linguistic, semantic, stylistic, and pragmatic dimensions of equivalence. The study substantiates that although absolute correspondence between the source and target texts is impossible, achieving semantic proximity, functional adequacy, and preservation of aesthetic effect constitutes the primary task of the translator. The article highlights that equivalence goes far beyond formal lexical matching and encompasses a multi-layered phenomenon closely tied to cultural context, communicative purpose, and reader impact. Furthermore, the relationship between adequacy as a process-oriented category and equivalence as a result-oriented category is explained, and their significance in translation practice is theoretically justified.

Translation theory, equivalence, adequacy, linguistic proximity, semantic correspondence

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