Abhva is the element that has a name, form and function and is born when bala or power interacts with abhu.
Abhva is something which can be seen. It is the observed universe which is constantly changing and hence it is destructible. It is bound by time and space. To illustrate, a car, a house, a farm, a mountain, a river or any object or person one can see is abhva—it is observable, it has a name, form and purpose, it is located somewhere and exists within a time-frame. In other words, it is not eternal.