along with perception
of impingement & form,
totally stop without trace:
that’s where the tangle
‘Name and form’ refers to conventional reality, which begins when the baby is named, an arbitrary label, yet the future is constructed around it. Conventional reality is merely a support system for the body, yet purports to be ultimate reality. The way the tangle is cut is to reverse the priority and restore ultimate reality to its rightful position. Note this does not mean rejection of conventional reality entirely, which has the limited authority of human consensus developed over civilization.
What is it that overwhelmed everything? What is it that nought else excels? What is it that to which one thing Everything else its course doth bend? 'Tis name that has overwhelmed everything Nought else exists that excels name And Name itself is that one thing Beneath whose sway all others came.
— SN 1.61
See note 19.
This is what the Buddha says, the place where the tangle is cut is the recognition of conventional reality and its separation from ultimate reality.