lǐshì
道理與事相也，是配於真俗，理為真諦，事為俗諦。釋門歸敬儀中曰：「入道多門不過理事。理謂道理，通聖心之遠懷。事謂事局，約凡情之延度。」
Noumena and phenomena, principle and practice, absolute and relative, real and empirical, cause and effect, fundamental essence and external activity, potential and actual; e.g. store and distribution, ocean and wave, static and kinetic.
member of a council; delegate
handling of affairs
Administrator of Affairs
理與事。理指真諦，事指俗諦，亦即無為的真體為理，有為的形相為事。