Counterpart theory is a way of thinking about the relationship between objects. It says that if two things are related in some way, then they are like each other in some way, but also different in some way. For example, if you have two toys that are both cars, then they might look the same, but one might have bigger wheels than the other. The two toys are related because they are both cars, but the different sizes of their wheels make them different from each other.