Nida calls the kind of
translation guided by formal correspondence a “gloss translation”, which aims to allow the reader to understand as much of the source language context as possible. It attempts to render the exact word from source language to
target language. On the other hand, functional equivalence follows the principle of equivalent effect, that is, the
relationship between the receptor and the message should aim at being the same as that between the original
receptor and the source language message. It attempts to render receptor words from one language to another, and
caters to the receptor’s linguistic competence and cultural needs.