In nibbāna there are no such things as mind or mental concomitants, which can be met with in the sense-sphere or form-sphere. It naturally follows that mind and matter that belong to the thirty-one planes of existence are totally absent in nibbāna. However, some would like to propose that after the parinibbāna of the Buddha and the Arahants, they acquire a special kind of mind and matter in nibbāna. Such an extraordinary way of thinking may appeal to those who cannot do away with self or ego.
With regard to this proposition a learned Sayādaw reasoned that if there is a special kind of mind and matter in nibbāna, there must also be a special kind of rebirth which gives rise to a special kind of old age, disease, and death, which in turn bring about a special kind of sorrow, lamentation, suffering, distress, and despair. When the teachings explicitly say cessation, it will be improper to go beyond it and formulate an idea of a special kind of existence. Extinction points to nothing other than Nothingness. Nibbāna, which is not involved in mind and matter, cannot be made to get involved either in this world or in other worlds.
