In this paper, I would like to make a very general reflection on the issues of its title. Therefore, nothing can be seen as an original contribution from innovative research. I will discuss some considerations about concepts and realities related to the theory and practice of translation to make it clear once again that both are completely indistinguishable. At best, all of this may help us to understand better the professional activity to which, more occasionally or systematically, we dedicate: translating.