The present manuscript aims to investigate the deviation between the middle surface (MS) and neutral surface (NS) formulations on the static response of bi-directionally functionally graded (BDFG) porous plate. The higher order shear deformation plate theory with a four variable is exploited to define the displacement field of BDFG plate. The displacement field variables based on both NS and on MS are presented in detail. These relations tend to get and derive a new set of boundary conditions (BCs). The porosity distribution is portrayed by cosine function including three different configurations, center, bottom, and top distributions. The elastic foundation including shear and normal stiffnesses by Winkler–Pasternak model is included. The equilibrium equations based on MS and NS are derived by using Hamilton’s principles and expressed by variable coefficient partial differential equations. The numerical differential quadrature method (DQM) is adopted to solve the derived partial differential equations with variable coefficient. Rigidities coefficients and stress resultants for both MS and NS formulations are derived. The mathematical formulation is proved with previous published work. Additional numerical and parametric results are developed to present the influences of modified boundary conditions, NS and MS formulations, gradation parameters, elastic foundations coefficients, porosity type and porosity coefficient on the static response of BDFG porous plate. The following model can be used in design and analysis of BDFG structure used in aerospace, vehicle, dental, bio-structure, civil and nuclear structures.