The words אתו and עמו (with him/it) each mean that what is taught to be found in one matter can also be found in the second matter; however, there is a slight difference between them: The word עמו teaches that both matters are alike and combined. But the word אתו joins also with the word את which teaches about the direct object, and teaches that one acts upon the other and that the second is acted upon from it and is secondary to it.