31.1Start with the distinction between beat and subdivision
In 4/4:
1 2 3 4
Each beat might divide:
1 & 2 & 3 & 4 &
or triplet:
1-trip-let 2-trip-let...
Meter tells you where the large accents live.
Subdivision tells you how the space between beats is divided.
A transformation can change either one—or both.