Principle 5. Homophonous forms are identifiable as the same or different morphemes on the basis of the following conditions: 1. Homophonous forms with distinctly different meanings constitute different morphemes. 2. Homophonous forms with related meanings constitute a single morpheme if the meaning classes are paralleled by distributional differences, but they constitute multiple morphemes if the meaning classes are not paralleled by distributional differences.
- Nida (1949), Pag. 55-56

Homophonous forms are phonemically identical. For example, in English 'pear', 'pare', and 'pair' are homophonous, and as such, they may be called homophones.
- Nida (1949), Pag. 56