The spherical tensor formalism provides a common platform for treating coherence and relaxation in nuclear magnetic resonance. In NMR and EPR, spherical tensor operators are employed to express the quantum dynamics of particle spin, by means of an equation of motion for the density matrix entries, or to formulate dynamics in terms of an equation of motion in Liouville space. The Liouville space equation of motion governs the observable averages of spin variables. When relaxation is formulated using a spherical tensor basis in Liouville space, insight is gained because the relaxation matrix exhibits the cross-relaxation of spin observables directly.