Equity regards substance and intent， rather than form.

Equity regards substance and intent， rather than form. 衡平法注重的是实质和意图，而不是形式。 亦写作「Equity regards form and circumstance as of less consequence than subject matter itself.」其拉丁文形式为：aequitas rem ipsam intuetur de forma et circumstantiis minus anxia，意为：不能仅仅因为文字而牺牲当事人的权利，而应当优先关注合同、协议或交易的意图或精神。