logic
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理屈ではわかっていても実行は難しい。
Even if I understand it in theory, it is hard to put into practice.
彼は何でも理屈で説明しようとする。
He tries to explain everything with logic.
子どもに難しい理屈を言っても伝わらない。
If you explain difficult logic to a child, it will not get across.