The relative values and the ideas of connections or relations that are seen in the world of experience, hold good only when there is cognition and perception of the external. Attributes do not inhere in this Ultimate Substance and they are neither identical with It nor different from It. Hence, all attributes are denied in the transcendental Being. The negation of the functions of hearing and seeing imply the non-existence of name and form which are connected with these two functions. Name and form do not mean the ordinary name and form which are understood by the mind.
Name means the potentiality of form and form is the materialisation of name.
Name is the subtle power which is the factor working as the principle or constitution of individuality which expresses itself as a form situated in space. Thus name stands for that individualistic principle which does not change until the attainment of the highest knowledge. But the form changes itself at the time of death and at the beginning of birth. Hence, Nama and Rupa are not valid in the Absolute. Further, the senses and the other organs are necessary only when there is the need for the knowledge of anything or for doing anything.