Is this problem associative 5+a+8=5+a+8

Tahmid has 96 figures, Sandeep has 1/3 of it so 
96(1/3) = 96/3 = 32
Sandeep has 32 figures

Tahmid 96 ; Sandeep 32

How many must tahmid give so they have the same figures?
First take the difference of the two so we know how many tahmid can give. 
96-32 = 64
now they each have 32 and 64 give or keep. for each one tahmid gives, he must keep one himself so to match the number they both own. so we divide the number of 2, one part to give, the other part to keep himself.
64/2 = 32
So, Tahmid must give Sandeep 32 figures to have equal number of figures of 64 each.