Whether progress in WordPress development continues at the same pace or not, the issue of the capability of a theme to display all new functions, template tags etc, is a live one.
Referred to as compatibility, this perhaps isn’t quite accurate – a theme will (should) work with a range of WordPress versions, (for various reasons, good and bad, we don’t all heed the so-named ‘required’ updates) – however, the question is whether a theme will supply all the functionality of an installed version of WordPress.
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WordPress Functions and Versioning
