The Yosida–Hewitt (YH, for short) theorem [YH] has many versions and generalizations in diverse settings, e.g. functionals on vector lattices and spaces of vector-valued functions, measures with values in Banach spaces, topological groups and vector lattices, etc. In this paper we derive a very general form of the YH theorem dealing with the much more general case of operators acting in vector lattices (VLs, for short) and Banach spaces (BSs, for short). A unified approach to all settings mentioned above may be founded on decompositions for operators in VLs.