for me <vs> to me

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Senior Member

I know this question has been asked several times on this forum but I still can't grasp the grammar rule that determines which preposition has to be used in certain
contexts even through I have read all the threads regarding this particular topic (To vs. For).

Here is an example I hope you can explain to me.

- To me, he is a distraction.
- To me, this project is a distraction.

- For me, he is a challenge.
- For me, this project is a challenge.

Thank you in advance for your help!:)
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