Knowledge distillation (KD) is a substantial strategy for transferring learned knowledge from one neural network model to another. A vast number of methods have been developed for this strategy. While most method designs a more efficient way to facilitate knowledge transfer, less attention has been put on comparing the effect of knowledge sources such as features, logits, and gradients. This work provides a new perspective to motivate a set of knowledge distillation strategies by approximating the classical KL-divergence criteria with different knowledge sources, making a systematic comparison possible in model compression and incremental learning. Our analysis indicates that logits are generally a more efficient knowledge source and suggests that having sufficient feature dimensions is crucial for the model design, providing a practical guideline for effective KD-based transfer learning.