In section 2-207 of the UCC entitled “Additional Conditions in Acceptance or Confirmation,” the reflection rule is repealed for transactions to which the UCC applies. The reflection rule is a concept of contractual law which states that the supplier must accept the offer without modification and in a clear, absolute and unequivocal manner in order for an offer to be accepted. The rule is that a contract is accepted and binding when that acceptance is placed in a mailbox, even if that acceptance never reaches the person who made the offer. If John refuses the counter-offer, no contract is formed (the mirror rule does not apply). If someone accepts your offer and claims to have accepted everything, but in reality, the terms of acceptance are not identical to your offer, the reflection rule does not apply and you do not have formal acceptance. A contract is formed when the “reflection” rule applies. Anyone involved in contracts should understand all the rules that govern them. This knowledge helps you organize your business and personal affairs more efficiently and avoid litigation. Common law education is simply a set of specific rules, accepted and in compliance based on previous legal cases. If John Suzanne accepts the counter-offer, there is the “meeting of spirits” or a contract is formed (the rule of reflection applies). The principle behind this rule is that what is proposed is exactly what is accepted and then written by contract to reflect that.
It is also known as the “absolute acceptance” rule, which means that specific terms are offered, the exact conditions are accepted to establish a contract. Therefore, the reflection rule applies to the sale of goods with non-dealers or contracts that do not include the sale of goods. An important part of the application of a contract is the determination of when both parties formally adopt a contract. This is called the “postbox rule” or “booking rule.” The contract is officially valid and the terms are officially agreed as soon as the contract is put in the mailbox to the other party.