A maxim of equity sometimes stated as "equity regards form and circumstance as of less consequence than the subject matter itself." The Latin form is aequitas rem ipsam intuetur de forma et circumstantiis minus anxia. The meaning of the maxim is that the rights of the parties are not to be sacrificed to the mere letter, but that the intent or spirit of a contract, agreement, or transaction will in equity at least be the paramount consideration. 27 Am J2d Eq § 127.
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