两者的分类尽管是依据在有关制定法颁布之时，此类案件究竟属于何范畴予以决定的，即此时属于衡平法范畴的今后便属equitable action (衡平法上的诉讼）,否则便属于legal action (普通法上的诉讼）。但其主要区别却在于equitable action的诉讼请求一般不与金钱相关，因而凡是要求实际履行合同、恢复原状、颁发禁令等的诉讼请求，均属衡平法上的诉讼。而legal action之目的则主要是要求金钱赔偿（damages)，如要求得到违约赔偿金或因侵权而要求得到损害赔偿金等诉讼都属于其范畴[1]。在英国，衡平法诉讼和普通法诉讼多为不同的法院（庭） 管辖，其主要的衡平法法院是Court of Chancery [2]。而在美国， 衡平法法院和普通法法院多合二为一，因此，凡法院受理民事案件后，首先便决定其性质，即判断其属于equitable或属于legal, 然后才进行其他处理[3]。
    
[1]“Action in equity is an action that seeks equitable relief, such as an injunction or specific performance, as opposed to damages. ”Cf. Bryan A. Gamer, Black's Law Dictionary, 7th edition, at p. 29, West Group (1999).
[2] "The main English court in which the part of law known as equity was enforced." Cf. Daphne Dukelow, The Dictionary of Canadian Law, at p. 229, Thomson Professional Publishing Canada (1991 ).
[3]“Rule 1 of the Federal Rules of Civil Procedure abolishes the distinction between law and equity, and therefore there are no longer courts of equity in the federal system. ”Cf. Gall J. Koff, Practical Guide to Everyday Law, at p. 17，Simon & Schuster，Inc. (1985).