- follow https://laravel.com/docs/master/eloquent-relationships#many-to-many-polymorphic-relations as usual
- [thanx to](https://stackoverflow.com/a/55491374/3574919) setup oneToMany relation between `tag & taggable`

> under taggable model add
```php
<?php

class Taggable extends Model
{
    protected $with = ['related'];

    public $timestamps = false;

    /* -------------------------------------------------------------------------- */
    /*                                  RELATIONS                                 */
    /* -------------------------------------------------------------------------- */

    public function tag()
    {
        return $this->belongsTo(Tag::class);
    }

    public function related()
    {
        return $this->morphTo();
    }
}
```

> under tag model add
```php
<?php

class Tag extends Model
{
    protected $with = ['taggables'];

    public $timestamps = false;

    /* -------------------------------------------------------------------------- */
    /*                                  RELATIONS                                 */
    /* -------------------------------------------------------------------------- */

    public function taggables()
    {
        return $this->hasMany(Taggable::class);
    }
    
    /* -------------------------------------------------------------------------- */
    /*                                  ACCESSORS                                 */
    /* -------------------------------------------------------------------------- */

    public function getItemsAttribute()
    {
        return $this->taggables
            ->groupBy('taggable_type')
            ->map(function ($v, $k) {
                return app($k)->whereIn('id', $v->pluck('taggable_id'))->get();
            })->all();
    }
}
```

> and now use it like
```php
Tag::first()->items;
```