References

OpenAtlas uses P67 ("refers to") in order to link various entities to references.
These can be:

In order to record which part of the document contains the respective reference a delimiter, namely a certain value to determine the position in the reference, is stored along with the link between the entities. This can be page numbers of a book, chapters, figure numbers etc.

E.g.: E31 Document "Book of Kells" - P67 "refers to" - E21 Person "Saint Mary" at delimiter: "Folio 7v" 

Each reference document is more or less unique and can refer to multiple entities. The distinction is defined by the delimiter value. If the document as a whole refers to the entity, no delimiter is necessary.

Reference systems

e.g. vocabularies, gazetteers like GeoNames, Wikidata etc.

The link between an entity and the Authority Document would be stored in the model.link table in the following way

This combination of E32 and delimiter could furthermore be resolved as E31 "Document", as it is a unique reference documenting the entity while the E32 alone is the container for all possible references from this authority document.
E21 Person "Terry Prattchet" - is referred to by (P67) - E31 document (https://www.wikidata.org/wiki/Q46248) - P71 is listed in - E32 Authority Document (https://www.wikidata.org/wiki/)

References and files

Various entities can be connected to files. This is mapped as E31 (Document = file) refers to (P67) -> E1. In our case files can refer to any of the "top level" entities.
Files can (but need not necessarily) be images. Files are stored with a certain system type (i.e. file). If the file is an image, this is most probably a depiction of the entity.

A file can also have a further reference. E.g. the source where the file comes from. This is for example the bibliographical reference to the publication where a file (e.g. a scanned image) is extracted from. In this case there is a link between a document E31 with a type "Bibliography" (or sub type), via P67 to another document E31 with a system type "file". In this case the file is not the depiction of the reference but the reference is the origin of the file. This is mostly needed to document the copyright resp. right holder or source of the file.