Theoretical linguistics is the branch of linguistics that inquires into the nature of language or languages without regard for practical applications. Theoretical linguistics is concerned with constructing of language or languages, or with developing linguistic theory.
Some linguists have said or implied that theoretical linguistics implies the study of language in general, and that the study of particular languages does not constitute a kind of theoretical scientific inquiry (i.e. that descriptive linguistics is not a kind of theoretical linguistics). However, it is commonly agreed that it is reasonable to say that constructing a description of a language is tantamount to creating a theory of that language. Moreover, theoretical is a good term to be used in contrast to applied.
The term theoretical linguistics is often used in a very similar way. However, language-particular (i.e. non-general) linguistics is typically a highly theoretical enterprise as well.
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