related_where(klass,
                      [
                        "#{exclude_self(klass,
                                        id)} #{klass.table_name}.#{klass.primary_key} = #{ActsAsTaggableOn::Tagging.table_name}.taggable_id AND #{ActsAsTaggableOn::Tagging.table_name}.taggable_type = '#{klass.base_class}' AND #{ActsAsTaggableOn::Tagging.table_name}.tag_id = #{ActsAsTaggableOn::Tag.table_name}.#{ActsAsTaggableOn::Tag.primary_key} AND #{ActsAsTaggableOn::Tag.table_name}.name IN (?) AND #{ActsAsTaggableOn::Tagging.table_name}.context = ?", tags_to_find, result_context
                      ])