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Equational unification asks for a first-order substitution making two first-order terms equal under specified identities, rather than requiring them to become literally the same first-order term. Writing ${=}_E$ for equality justified by those identities, a solution $\sigma$ satisfies $s\sigma {=}_{E}t\sigma$.

For example, the first-order terms $f(a,b)$ and $f(b,a)$ have no syntactic unifier when $a,b$ are distinct constant symbols and $f$ is an uninterpreted binary function symbol. If the specified identity is commutativity, $f(x,y)=f(y,x)$, then the unchanged first-order terms are already equal modulo that identity: the empty first-order substitution is an equational unifier.

The identity set changes the problem. Ordinary first-order unification can decompose equal outer constructors because equality of free first-order terms forces equality of corresponding arguments. Modulo commutativity, argument positions can be exchanged, so that decomposition alone would reject legitimate solutions. A useful implementation must state its identities and its notion of solution, rather than treating equality of interpreted values as syntactic equality.

Unification finds a substitution making given first-order terms syntactically identical. In first-order unification, a substitution replaces variables by first-order terms while leaving function symbols fixed. A most general unifier captures the necessary identifications: every other unifier follows by a further substitution.^[ref]

For example, $f(x,g(y))$ and $f(g(z),g(a))$ have most general unifier $\{x\mapsto g(z),y\mapsto a\}$. The variable $z$ remains free; assigning it a particular first-order term gives a more specific unifier. Requiring $f(x,x)=f(a,b)$ forces both $x=a$ and $x=b$, so distinct constant symbols $a,b$ make it impossible.

Syntactic identity is essential. With addition treated as a binary function symbol, the first-order terms $x+0$ and $x$ are different even though their values agree under ordinary arithmetic. Equational unification incorporates specified identities and is a different problem. For finite first-order terms, the occurs check rejects $x=f(x)$: a finite first-order term cannot equal one of its proper subterms. Unification makes resolution possible by aligning atomic formulas before inference.