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※ 引述《scju (QQ)》之銘言：
: 這句我在您文章底下的推文已經說過了，就是「to+名詞子句」。
: 可以這樣理解：who may it concern?（它可能涉及到誰？）
: 改成肯定句、名詞子句的形式放在to後當受詞：To whom it may concern（致它可能涉及
: 到的那些人，文言一點就變成「敬啟者」）。同樣情況，who在to後面，是明顯的受詞位
: 置，所以用whom。因此這句也不是形容詞子句，更不是什麼沒有先行詞的形容詞子句。
whom it may concern是沒有先行詞的關係子句。
但是關係子句未必是形容詞子句，有些是名詞子句
這裡的whom是concern(vt)的object。
To的object/complement是整個子句whom it may concern。
https://www.thoughtco.com/object-of-a-preposition-op-1691447
https://parentingpatch.com/prepositional-complement-english-grammar/
這裡的whom充當複合關係代名詞，可算是比較古老的英語用法。
To whom it may concern = To the person(s) whom/who it may concern
再舉一個whom充當複合關係代名詞的例子:
“whom the god loves dies young”
─ Lord Byron
現代的英語的複合關係代名詞是what, whatever, whoever, whomever.
I will give the book to whoever needs it.
whoever可以充當子句的主詞。
*I will give the book to whomever needs it.
whomever不能充當子句的主詞。
I will give the book to whomever you like.
whomever可以充當子句的受詞。
I will give the book to whoever you like.
whoever通常可以代替whomever充當子句的受詞，而且比往往whomever更自然。
--
Alice Phillips, former High School Principal at Chicago Public Schools
(2006-2010)
Answered Aug 9, 2018
"Whom it may concern' is a dependent clause thereby being an incomplete
thought although it has a subject and verb. "To whom it may concern" is a
prepositional phrase used primarily as a salutation of a letter when the
receivers of the letter are ambiguous and unknown to the writer of the letter.
※ 編輯: supercilious (111.240.123.24 臺灣), 01/30/2020 19:57:30