Ultimate reality,
From above we see that the ultimate reality exists in thought, is mental. Of which the counterpart sign or here conceptualized image is an ultimate reality,Narada Abhidhammattha wrote:4. Realities - There are two realities - apparent and ultimate. Apparent reality is ordinary
conventional truth (sammuti-sacca). Ultimate reality is abstract truth (paramattha-sacca).
For instance, the smooth surface of the table we see is apparent reality. In an ultimate sense the
apparent surface consists of forces and qualities or in other words, vibrations.
..
The word paramattha is of great significance in Abhidhamma. It is a compound formed of
parama and attha. Parama is explained as immutable (aviparīta), abstract (nibbattita); attha
means thing. Paramattha, therefore, means immutable or abstract thing. Abstract reality may be
suggested as the closest equivalent. Although the term immutable is used here it should not be
understood that all paramattha are eternal or permanent.
Narada Abhidhammattha wrote:..This visualized object is called uggaha nimitta. Then
he concentrates on this visualized image, which is an exact mental replica of the object, until it
develops into a conceptualized image which is called patibhāga nimitta.
The difference between the first visualized image and the conceptualized image is that in the
former the fault of the device appears, while the latter is clear of all such defects and is like a
"well-burnished conchshell". The latter possesses neither color nor form. "It is just a mode of
appearance, and is born of perception".