Name and the named are indistinguishable. He Himself is as the name. The akshara (letter of alphabet) indeed is the form of God. Just as by sowing the seed the tree comes forth, likewise, the name is made potent by repeating it. That all names are His names and all forms are His forms will be revealed with the progressive repetition of the name of liking. Again, gradually there will be revelation that He is nameless and formless.