Etymology
Both "mutatis" and "mutandis" come from the Latin verb "mūtō" (principal parts: mūtō, mūtāre, mūtāvī, mūtātum), meaning "to change."
Mūtātīs is the perfect passive participle (ablative plural neuter), literally "having been changed."
Mūtandīs is the gerundive (ablative plural neuter), which can convey the idea of necessity, hence: "things needing to be changed".
The phrase is an ablative absolute construction.
It is probably of mediaeval origin. The Oxford English Dictionary states that its first instance in British Latin is from 1272.
Read more about this topic: Mutatis Mutandis
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