Form has no ultimate reality because we all perceive from different angles, and perception is naturally limited by our preconceptions and beliefs. Our minds create thought-forms out of that which is essentially formless. So all our sorrows and problems are the result of our tendency to split life up into artificial names and forms and then fight to preserve these man-made creations. Because we are embodied and live in this world, we need name and form. But our job is to merge into the universal, formless reality.