Dear apmuthu
thanks for your replay .
final po file create without any reference link as sample bellow:
//
sgid " changed to "
msgstr " تغییر به "
msgid " for item "
msgstr " برای کالا "
msgid ""
" is not writable. Change its permissions so it is, then re-run the operation."
msgstr "غیرقابل نوشتن.سطح دسترسی را تغییر دهید و سپس تلاس کنید."
msgid "#"
msgstr "#"
//
while the empty file be like :
//
#: /frontaccounting.php:75
#: /frontaccounting.php:76
msgid "Main Menu"
msgstr ""
#: /frontaccounting.php:77
#: /access/logout.php:21
#: /themes/default/renderer.php:72
#: /themes/default/renderer.php:84
msgid "Logout"
msgstr ""
#: /access/login.php:13
#: /access/password_reset.php:13
msgid "Restricted access"
msgstr ""
//
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as mater of fact , my po file translate word but i dont know its related to which link.