Catford (1965) stated that
concerned with a certain type of relation between languages and is consequently a branch of Comparative Linguistics. From the point of view of translation theory the distinction between synchronic and diachronic com-parison is irrelevant. Translation equivalences may be set up, and translations performed, between any pair of languages or dialects—'related' or 'unrelated' and with any kind of spatial, temporal, social or other relationship between them. Relations between languages can generally be regarded as two- directional, though not always symmetrical. Translation, as a process, is always uni-directional: it is always performed in a given direction, 'from' a Source Language 'into' a Target Language. Throughout this paper we make use of the abbreviations: SL = Source Language, TL = Target Language.