PurposeThis paper sets out to solve a common and crucial fundamental theoretical problem of gray incidence cluster analysis: to [X]={X|ρ(X,Y)≥1−ε0} constitute an approximate classification, it must first be proven that [X]={X|ρ(X,Y)=1} constitutes a rigorous classification.Design/methodology/approachThis paper does not study the concrete expressions of various incidence degrees but rather the perfect correlation essence of such incidence degrees, that is, sufficient and necessary conditions.FindingsFor any order difference incidence degree, the similarity incidence degree, the direct proportion incidence degree, the parallel incidence degree and the nearness incidence degree, it is proven that the perfect correlation relation is an equivalence relation. The set composed of all sequences Y that are equivalent to sequences X is studied, that is, the equivalence class of X. The structure and mutual relations of these equivalence classes are discussed, and the topological homeomorphism concept of incidence degree is introduced. The conclusion is obtained that the equivalence classes of the two incidence degrees must be the same when the topological homeomorphism is obtained.Research limitations/implicationsIn this paper, only the perfect correlation relation of any order difference incidence degree, the similarity incidence degree, the direct proportion incidence degree, the parallel incidence degree and the nearness incidence degree are studied as equivalent relations.Originality/valueNot only are the research results of several incidence degrees involved in this paper original but also many other effective incidence degrees have not done this basic research, so this paper opens up a research direction with theoretical significance.