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As a rule, so-called "positional" sacrifices are considered more difficult, and therefore more praise-worthy, than those which are based exclusively on an exact calculation of tactical possibilities.

Alexander Alekhine
Sacrifice, Chess, Praise
Alexander Alekhine, Garry Kasparov (2011). “Alexander Alekhine's Best Games: Algebraic edition”, Pavilion Books
As a rule, so-called positional sacrifices are considered more difficult, and therefore more praise-worthy, than those which are based exclusively on an exact calculation of tactical possibilities.