The word "理论" is formed through the conceptual combination of its two component characters. The first character, 理 (lǐ), represents the fundamental "principle", "reason", or inherent order of things. The second character, 论 (lùn), signifies "discourse", "discussion", or a structured treatise. When fused, the compound creates a new, unified concept where 理 becomes the subject matter and 论 becomes the action of systematically organizing it; thus, 理论 conceptually means the structured and reasoned discourse about principles, effectively arriving at the meaning of "theory".