It is what is said, or the ‘items’ referred to by a writer
This refers to emotions, emotional attitudes, will, desire, pleasure, displeasure and the rest. When we say something, we have a feeling about it, “an attitude towards it, some special direction, bias or accentuation of interest towards it, some personal flavour or colouring of feeling”. Words express “these feelings, these nuances of interest”.
It is the writer’s attitude to his readers or audience. The use of language is determined by the writer’s ‘recognition’ of his relation to his readers.
It is the writer’s aim, which may be conscious or unconscious. It refers to the effect that he tries to produce. This purpose modifies the expression. It controls the emphasis, shapes the arrangement, or draws attention to something of importance.