The Four Paramattha Dhammas - Nibbana

The fourth paramattha dhamma is nibbāna. Nibbāna is a paramattha dhamma because it is real. Nibbāna can be experienced through the mind- door if one follows the right Path leading towards it: the development of the wisdom which sees things as they are. Nibbāna is nama. However, it is not citta or cetasika, paramattha dhammas which arise because of conditions and fall way. Nibbāna is the nama which is an unconditioned reality; therefore it does not arise and it does not fall away. Citta and cetasika are nāmas which experience an object; nibbāna is the nāma which does not experience an object, but nibbāna itself can be the object of citta and cetasika which experience it. Nibbāna is not a person, it is non-self, anattā.

Topic 174