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theory; reason; logic
(unreasonable) argument; strained logic; excuse; pretext
理屈では分かるが感情的に納得できない。
I understand logically but cannot accept it.
彼の理屈は正しいが共感できなかった。
His logic is correct but I cannot sympathize.
理屈ばかり言う人は嫌われやすい。
People who only talk logic tend to be disliked.