<link>

<link> defines an association or hypertextual link among elements or passages, of some type not more precisely specifiable by other elements. 16.1 Links
Module linking — 16 Linking, Segmentation, and Alignment
In addition to global attributes att.pointing (@type, @evaluate)
targets specifies the identifiers of the elements or passages to be linked or associated.
Status Required
Datatype 2–∞ occurrences of 

<rng:ref name="data.pointer"/>
data.pointer
separated by whitespace
Values two or more pointers (URIs), separated by whitespace
Used by
May contain Empty element
Declaration

<rng:element name="link">
 <rng:ref name="att.global.attributes"/>
 <rng:ref name="att.pointing.attributes"/>
 <rng:attribute name="targets">
  <rng:list>
   <rng:ref name="data.pointer"/>
   <rng:oneOrMore>
    <rng:ref name="data.pointer"/>
   </rng:oneOrMore>
  </rng:list>
 </rng:attribute>
 <rng:empty/>
</rng:element>
element link
{
   att.global.attributes,
   att.pointing.attributes,
   attribute targets { list { data.pointer, data.pointer+ } },
   empty
}
Example
<s n="1">The state Supreme Court has refused to release
<rs xml:id="R1">
  <rs xml:id="R2">Rahway State Prison</rs> inmate</rs>
 <rs xml:id="R3">James Scott</rs> on bail.</s>
<s n="2">
 <rs xml:id="R4">The fighter</rs> is serving 30-40 years for a 1975 armed
robbery conviction in <rs xml:id="R5">the penitentiary</rs>.
</s>
<!-- ... -->
<linkGrp type="periphrasis">
 <link targets="#R1 #R3 #R4"/>
 <link targets="#R2 #R5"/>
</linkGrp>
Note
This element should only be used to encode associations not otherwise provided for by more specific elements.
The location of this element within a document has no significance, unless it is included within a linkGrp, in which case it may inherit the value of the type attribute from the value given on the linkGrp.