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The statement that most courts have not merged their law and equity powers is accurate based on the historical and functional distinctions that remain between law and equity within the judicial system. While some jurisdictions may allow for a blending of both powers, many courts, particularly in the United States, maintain a separation between legal and equitable remedies.

This separation is rooted in the traditional English legal system, which originally developed distinct courts for law and equity. This division was intended to provide different types of remedies: courts of law typically focus on monetary compensation, while courts of equity offer remedies like injunctions or specific performance. Despite reforms and the establishment of unified court systems, the conceptual differences persist, leading to the conclusion that not all courts have fully merged these powers.

The notion that some courts have merged or that equity powers are irrelevant fails to capture the nuances of court operations, as many judges still rely on the principles derived from both areas of law depending on the nature of the cases presented. Thus, the statement encapsulates the essential nature of legal practice and judicial functions as they stand today.