The word Neibban, in Sanscrit Nirvana, according to its etymology, means what is no more agitated, what is in a state of perfect calm. It is composed of the negative prefix _nir_ and _va_, which means to be set in motion, as the wind. It implies the idea of rest in opposition to that of motion or existence. To be in the state of Neibban is therefore to be carried beyond the range of existence, as understood by Buddhists; there can be no longer migration from one state of being to another. This point is admitted by all sects of Buddhists. To the idea of Neibban is often attached that of extinction, as a lamp which ceases to burn and whose light becomes extinct when the oil is exhausted. The sum of existence being exhausted, a being ceases to be or to move within the range of existence; he becomes extinct relatively, at least to all kind of existences we have a notion of. In conversing with the Buddhists of Burmah, the writer has observed that the ideas of rest and extinction are invariably coupled with the notion of Neibban. In their rough attempt at explaining the inexplicable nature of that state they had recourse to several comparisons intended to convey to the mind that they believed Neibban to be a state of undisturbed calm and a never-ending cessation of existence, at least such as we have an idea of in this world. When questioned on the situation of Buddha in Neibban, they answer that they believe him to be in a boundless space or vacuum beyond the boundaries ever reached by other beings, alone by himself, enjoying, if the expression be correct, a perfect rest, unconcerned about this world, having no further relation with all existing beings. They assert that he is to remain for ever a stranger to all sensations of either pain or pleasure. But it must be borne in mind that this is the popular opinion rather than the philosophical one. Talking one evening with a well-informed Burman on Neibban, the light of a lamp that was burning on the writer’s table happened to die away for want of oil. The Buddhist, with an exulting tone of voice, exclaimed, “Do not ask any more what Neibban is; what has happened to the lamp just now, tells you what Neibban is. The lamp is extinct because there is no more oil in the glass. A man is in Neibban at the very moment that the principle or cause of existence is at an end or entirely exhausted.” How far such an answer can satisfy a superficial mind like that of a half-civilised Burman, it is difficult to say; but it appears certain that he does not carry his researches nor pursue his inquiries beyond these narrow boundaries. Any further attempt to penetrate deeper into the darkness of Neibban is, in his opinion, presumptuous and rash.