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The accusativecase exists (or existed once) in all the Indo-European languages (including Latin, Sanskrit, Greek, German, Russian), in the Finno-Ugric languages, and in Semitic languages (such as Arabic).
In morphosyntactic alignment terms, both perform the accusative function, but the accusative object is telic, while the partitive is not.
"Whom" is the accusativecase of "who"; "him" is the accusativecase of "he" (the final "m" of both of these words can be traced back to the Proto-Indo-European accusativecase suffix); and "her" is the accusativecase of "she".
The accusativecase is used for the direct object of transitive verbs, for the internal object (mostly of intransitive verbs), for the subject of a subordinate infinitive (that is, not as the subject of the historical infinitive), to indicate place to which, extent or duration, and for the object of certain prepositions.
It is believed that the accusativecase originally had a "local" function; it was the case that indicated the end or ultimate goal of an action or movement.
The Cognate Accusative is the easiest form of the internal accusative to identify; it is called a "cognate accusative" because the noun in the accusativecase uses a same linguistic stem or root as (in other words, it is cognate with) the stem or root of the verb.
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