Mutatis mutandis is a Latin phrase meaning "by changing those things which need to be changed" or more simply "the necessary changes having been made". The term is used when comparing two situations with a multiplicity of common variables set at the same value, in which the value of only one variable is allowed to differ – "all other things being equal" –thereby making comparison easier (cf. ceteris paribus).
It carries the connotation that the reader should pay attention to the corresponding differences between the current statement and a previous one, although they are analogous. This term is used frequently in economics, philosophy and in law, to parameterize a statement with a new term, or note the application of an implied, mutually understood set of changes. The phrase is also used in the study of counter-factuals, wherein the requisite change in the factual basis of the past is made and the resulting causalities are followed.
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Both "mutatis" and "mutandis" come from the Latin verb "muto" (principal parts: muto, mutare, mutavi, mutatum), meaning "to change." Mutatīs is the perfect passive participle (ablative plural neuter), literally "having been changed." Mutandīs is the gerundive (ablative plural neuter), literally "being about to be changed."
Used as a substantive plural it means "the things that have changed" and the gerund gives the idea of necessity, meaning, "things which need to be changed". The phrase is an ablative absolute construction, which is reflected by the "with" given in the full translation, "with those things having been changed which need to be changed."
The construction is not valid in Classical Latin, where the gerundive was not employed as a noun in plural neuter, except in the nominative or accusative cases (aut facere scribenda aut scribere legenda, "either to perform deeds worthy of description or to write about deeds worthy of being read"[1]. It is therefore probably of mediaeval origin. The Oxford English Dictionary states that its first instance in British Latin is from 1272.
Mutatis mutandis is similar to ceteris paribus. Where the latter serves to hold all other things constant to emphasize the effects of one change, mutatis mutandis often serves to suggest (or require) a set of changes which may (or shall) be made without loss of validity.
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