And what is namarupa, name-and-form?
Feeling, perception, intention, contact, and attention —these are called “nama”.
The four great elemental states (solidity, liquidity, radiance, and volatility) and the forms dependent on the four great elemental states —these are called “rupa”.
This name and this form are called namarupa.
—Buddha Shakyamuni, Samyutta Nikaya
Life is the co-existence of mind (nama) and matter (rupa). Decay is the lack of co-ordination of mind and matter. Death is the separation of mind and matter.
Rebirth is the recombination of mind and matter. After the passing away of the physical body (matter), the mental forces (mind) recombine and assume a new combination in a different material form and condition another existence.
— Venerable K. Sri Dhammananda Maha Thera