The semantics of this element apply to the nodeset identified by the value of the target attribute, possibly modified by the value of the match attribute. If more than one identifier is given, the implication is that all elements (or nodesets) are intended. The match attribute may also be used as a means of identifying groups of elements.

If target and match are present, target selects an element and the XPath expression in match is evaluated in the context of that element. If neither attribute is present, the expression applies to its parent element. If only target is given, the expression refers to the selected element or nodeset. If only match is given, the XPath expression is evaluated in the context of the parent element of the bearing element.

Note that the value of the target attribute may include an XPointer expression including an XPath expression (see 16.2.4. TEI XPointer Schemes).