Sthula rupa and sukshma rupa, the gross form and the subtle form are characteristic of everything; in fact all the names and forms found in the gross exist also in the subtle stage! Why, the gross is there only to make you understand the subtle!

All this exists in that subtle Akasha. The subtle Akasha is as imperceptible and as all pervading as the gross Akasha. It is known as the sukshma hridayakasa, the subtle firmament of the heart. When the heart is the Akasha, the sun, naturally, is the Buddhi or Intellect that illuminates that sky. The effulgence of the Buddhi is as bright as the rays of the sun. So, the subtle sun is Buddhi. Every gross name and form has its corresponding subtle form and name. The moon in the subtle form is Prema, with its cool rays pleasing to the heart. Love is the subtle form of the moon. (San Vah, pp. 85-86)