It is a statement.
It is a false statement, but a statement nevertheless.
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273 13+8 = 21 and 13*21 = 273
Since 2 plus 4 is not 10, the "if" statement is false. Given a false "if", logically, 9 + 2 can equal anything you like.
An equation is a true statement. [ 75 + 4 = -2 ] is a false statement.
It is a law.
2x-3y=13