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(Rogers 1957)

The state of empathy, or being empathic, is to perceive the internal frame of reference of another with accuracy and with the emotional components and meanings which pertain thereto as if one were the person, but without ever losing the "as if" condition. 

Thus it means to sense the hurt or the pleasure of another as he senses it and to perceive the causes thereof as he perceives them, but without ever losing the recognition that it is as if I were hurt or pleased and so forth. If this "as if" quality is lost, then the state is one of identification. (pp. 210—211. See also Rogers, 1957.)" 

A theory of therapy, personality and interpersonal relationships, as developed in the client-centered framework. In S. Koch (Ed.), Psychology: A study of science, (Vol. 3, pp. 184-256). New York: Mc Graw Hill.