The sound absorption of a porous layer is affected by its thickness, especially in a low-frequency range. If a hard-backed porous layer contains periodical arrangements of rigid partitions that are coordinated parallel and perpendicular to the direction of incoming sound waves, the lower bound of the effective sound absorption can be lowered much more and the overall absorption performance enhanced. The consequence of rigid partitioning in a porous layer is to make the first thickness resonance mode in the layer appear at much lower frequencies compared to that in the original homogeneous porous layer with the same thickness. Moreover, appropriate partitioning yields multiple thickness resonances with higher absorption peaks through impedance matching. The physics of the partitioned porous layer, or the metaporous layer, is theoretically investigated in this study.