It is not what you look at that matters it is what you see.翻译为：重要的不是你看什么,而是你看到什么. 这是一个分裂句结构,即俗称的强调句结构,it is ... that.句子原本是这样的：What you look at does not m...原句是不是可以拆分成两个强调句：“It is not what you look at that matters； it is what you see that matters.” ？是的，就是这样拆分。