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This aspect of the game is what determines your perception of the game, this is what opens your mind and places you in a position in which you will be able to play a deeper game. It builds your capacity to reflect on a position; it teaches you the language of go, but alone doesn’t allow you to play at a high level directly. The main sources of theory & principles include:
Where to find those resources?
http://www.gobooks.info/bib-difficulty.html and Sensei’s Library.
http://gtl.xmp.net/, even though the quality and the accuracy of the information is not guaranteed. Also, in China, there are many books with very deep analysis of pro games, pro games being used to explain the fundamentals of the game, but such thorough books don’t appear to exist in English