This is not a purely theoretical proposition; after an agitation lasting nearly half a century, Holland has this year put such a law in force.

But this limitation is merely theoretical, for taxes are levied before being expended.

Her view of feeling was mainly theoretical, for she was led in her attitude towards the facts of life, not by sentiment, but by reason.

If you think of religion in this way, and bear in mind that its aims are extremely practical and only subordinately theoretical, it will seem to you worthy of the highest respect.