Paraphrasing too closely to the original text, even if you do credit the source with a reference, is still considered as plagiarism because:

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You must never use the words of others when you are using their ideas.

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By changing a few words or the order of the original words, you have changed the author's exact words.

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By not providing the exact words of the author in their entirety, you are attributing to the author some words that he/she did not write.

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You have failed to indicate, by means of direct quotation marks, which are the exact words of the original.

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