Full Idea
It is one thing to be the same substance, another the same man, and a third the same person, if Person, Man and Substance are three names standing for three different ideas; for such as is the idea belonging to the name, such must be the identity.
Gist of Idea
Same person, man or substance are different identities, belonging to different ideas
Source
John Locke (Essay Conc Human Understanding (2nd Ed) [1694], 2.27.07)
Book Reference
Locke,John: 'Essay Concerning Human Understanding', ed/tr. Nidditch,P.H. [OUP 1979], p.332
A Reaction
It might be better to say that two things can only be 'the same' in some respect. You can say 'in some respects they are the same', without citing the respects.