This paper describes a conceptual scheme for classifying conceptual situations from the viewpoint of similarities under a goal concept. As the similarity notion depends on a context, we use a goal concept to specify it. Each situation and the goal is represented as a concept graph from which an explanation of the goal is extracted using a typed domain theory. A notion of abstractions is then used to define what is a valid similarity with respect to the explanation of goal. In a word, given an initial situation and a goal subsuming it, a situation is similar to the initial situation if it is a specialization of some analogue of the initial one. We observe that generalization is also needed to obtain a non-trivial or useful similarity. Based on this observation, we present an experimental result on a system for finding similarities between situations under a goal concept
