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File: Data.xml
<poem>
<a>line 1</a>
<b>line 1</b>
<c>line 1</c>
<d>
line 1
</d>
</poem>
File: Transform.xslt
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
version="1.0">
<xsl:output method="xml" omit-xml-declaration="yes" indent="no" />
<xsl:template match="a">
<xsl:if test="normalize-space(.) = normalize-space(../d)">
a = normalize-space(../d)
</xsl:if>
</xsl:template>
<xsl:template match="b|c|d" />
</xsl:stylesheet>
Output:
a = normalize-space(../d)
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