"There is no essential difference between the material of comedy and tragedy. All depends on the point of view of the dramatist, which, by clever emphasis, he tries to make the point of view of his audience"

This quote by George P. Baker recommends that the distinction in between funny and tragedy is not intrinsic, however rather a matter of perspective. He recommends that the dramatist has the power to affect the audience's perspective by emphasizing specific components of the story. This suggests that the same material can be used to develop either a comical or a terrible story, depending on how the dramatist picks to present it. Baker's quote highlights the value of point of view in storytelling, and suggests that the audience's experience of a story is heavily influenced by the method it exists. Ultimately, the quote recommends that the distinction between funny and tragedy is not a matter of the material, but rather a matter of the perspective of the dramatist.