A side effect is an action of a program other than returning a value:
An otherwise correct transformation may not be correct if the code to be transformed has side-effects.
( (- (+ ?x ?y) (+ ?x ?z)) (- ?y ?z) )does not produce the same result if applied to the code:
(- (+ (progn (print 'foo) 3) y) (+ (progn (print 'foo) 3) z))
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