To lie in a position directly beneath.
To lie under or beneath.
A stratum of clay underlies the surface gravel.
To serve as a basis of; form the foundation of.
a doctrine underlying a theory
To be subject to; be liable to answer, as a charge or challenge.
To underlay.
The entity from whose performance a derivative derives its value.
Lying underneath
We dug down to the underlying rock.
Basic or fundamental
Points and straight lines are underlying elements of geometry.
Implicit
Many nursery rhymes have an underlying meaning.