Recipient is related to Plate. Plate is a type of Coat. Coat is related to Warmth. 
Divide is related to Division. Division is related to Sum. Gross is a type of Sum. Gross is a type of Gain. 
Recipient <--RelatedTo--> Plate --IsA--> Coat <--RelatedTo--> Warmth 
Divide <--RelatedTo--> Division <--RelatedTo--> Sum <--IsA-- Gross --IsA--> Gain 