This chapter introduces a new theoretical framework that supports the recognition of higher taxa and homologues as units of evolution. It begins by exploring the challenges of recognizing higher taxa and homologues as evolving entities in their traditional sense. For example, traditionally, higher taxa are seen as entities reflecting the historical record of species, lacking evolutionary processes, while homologues are defined as any element that allows the inference of a genealogical connection. However, the H-Evo-Devo Theory offers a framework that grants higher taxa and homologues a distinct ontological reality. According to this model, higher taxa are groups distinguished by great distances within the morphospace. Specifically, they are more inclusive body plans than the species body plan within a hierarchy of body plans. Higher taxa are regarded as active evolutionary entities, whose study helps to enhance the understanding of processes and patterns at the higher levels of the hierarchy. Meanwhile, homologues are defined as morphological modules; that is, they are quasi-autonomous parts of the organism that are highly integrated in developmental terms and maintained phylogenetically over a long time. Homologues are higher-level entities, representing the final products of development that integrate all levels of hierarchical organization. This perspective aims to resolve the debate between systematists and morphologists by unifying the concept of homology through a morphological approach.