  Something analogous to a phenomenalist stance is adopted by the  Sautrāntikas. In the commentary portion to the  Treasury of Higher Knowledge Vasubandhu, arguing from the perspective of the Sautrāntikas, provides a phenomenalist account of experience. On this view, form does not refer to the material aspect of an independently existing entity but rather to how it is phenomenally disclosed in perception. Form is thus defined as something that can either be disrupted by impact or as something that opposes resistance (pratighāta). However, these properties do not extend to the atoms themselves, which form the building blocks of materiality. Although as monadic units the atoms are seen as devoid of any formal properties, as atomic compounds (saṃghātastha, saṃcita) the atoms are subject to the same properties of resistance and destruction as any other material entities.