Harm is what someone does to someone else.
This is a wordy examination of a very simple concept
Harm is comprised of four simple parts:
A sentient entity capable of deciding to perform
a physical act which has a quantifiable effect upon
the victim, specifically an entity capable of (but does not grant)
permission to the act.
Harm starts as a decision made by someone to do something which will affect someone else.
Harm specifically requires an entity who has the ability to decide to perform the Harm.
The act must cause a physically quantifiable effect upon the victim.
The victim must be a sentient entity.
The permission not given is what redefines any act by someone upon someone else as being
Harm.
In the case of someone grants permission (by contracted or by otherwise agreement) to someone else to perform some act - this is most definitely not Harm.
Inanimate or insentient objects do not Harm - they lack the ability to decide to act.
Magick words and other imaginary acts lack the physical substance to be Harm.
Someone may decide to choose to feel offended, but only within the context of their own hallucinations.
Only sentient entities can be victims of Harm.
Inanimate or insentient objects can be damaged but not Harmed.
The key issue of the concept of Harm is the absence of permission:
Permission must be something the 'victim' could grant.
(Inanimate or insentient objects are not capable of granting permission)
and
Permission is something the acting party must be capable of seeking.
(Inanimate or insentient objects are not capable of asking permission)