Advaita Prakaranam of Mandukya Upanishad (Chapter 3) Part 7

 रूपकार्यसमाख्याश्च भिद्यन्ते तत्र तत्र वै ।
आकाशस्य न भेदोऽस्ति तद्वज्जीवेषुनिर्णयः ॥ ६ ॥

rūpakāryasamākhyāśca bhidyante tatra tatra vai |
ākāśasya na bhedo'sti tadvajjīveṣunirṇayaḥ || 6 ||

He has negated jiva utpatti (3) and jiva nasa (4) and jiva bahutvam or jiva dharmas (5) Manyness comes due to many attributes. Here in the sixth, he negates the fundamental three - name, form, and karma.

Nama is name. Rupa is form. Karma is function. When space is contained within a pot, we give a name ghatakasa. We give attributes like a particular space or volume like a five-liter space and so on. What is the volume of space? Infinite. So too a function is attributed. Tumbler space is only for coffee. It cannot hold a person.

The water tumbler is big. The coffee tumbler is small. Puja room when room space is small. Really speaking we cannot attribute name, form, and function to space. It is free from all of them. When it is contained within a container we superimpose all these things into it and begin to differentiate as though many spaces are available.

So acharya says rupa, (volume), function, and name (samkhay) differ from pot space to pot space still there is no difference in akasa. Differences are falsely attributed to the container. So too every jiva has a given name. Namakaranam is done on the tenth day with so much fanfare. Search for a meaningless name. Name belongs to sariram which is annarasa mayah.

We think that the chetana tatvam within which responds to my talk and which is aware of my talk, I think that jivatma is born. While the fact is that that jivatma is the very same paramatma which was born before also.

Then what is the difference. Before the Paramatma was avyavaharyam. When it obtains within a container it has become vyavaharayoga jivatma. Space within four walls is vyavahara yogya. Not space outside. That space outside is not vayvaharayogya and that is why you pay 5000 per square feet.

Name is for vyavahara only. We require that. To communicate we need to address. Ring etc. to identify what we need. Do not get stuck to it. Do not get entrapped in it. It is not real. Container (sukshma also) will go and nobody will be called by name or called names. Jivatma is not vyavahara yogya jivatma. There is only one paramatma. Thus jivatma has no attributes and plurality. But for vyavahara name, form, and function are there. They are emphirical.