
Therefore every linguistic expression has two counterparts: one is mental belonging to the human mind, reference, the other is existential, belonging to the objective world, referent. Because expression, reference, and referent represent three distinct but closely interrelated realms, namely language, mind, and reality, understanding results from explicating the relationship between the three. It follows that meaning is not simply the property of linguistic expressions, but rather a property of the relationship among three elements: the idea borne in the mind, the word symbolizing the idea, and the object denoted by the idea.

Source: The foundation of knowledge, by: Louay Safi