Martin (1992: 96):
Unlike stratificational models, which typically dualise meaning and form, the systemic functional model assumed here treats grammar as a meaning making resource.
 The alternatives presented do not form an opposition. Again, levels of symbolic abstraction (meaning and form) are confused with semogenesis (meaning making). Again, SFL theory opposes meaning with wording, and function with form.
 In SFL, the relation between meaning and wording, and between function and form, is one of elaborating identity (realisation). That is, in each case, a single phenomenon is viewed at different levels of symbolic abstraction.