There are things or physical objects. They can be seen, heard, smelled, tasted and touched. That is, these things can be known by the five senses. … …Concept and word form are distinct from the physical objects
The concepts (representation) motivated by a physical object in two people (that is, two people seeing the same object) are two separate conceptualisations within two people.
It is always necessary to hold that these two people who conceptualise the object are themselves physical objects. their act of conceptualisation and retention (memory) will cease at the moment of death. Life and death themselves are properties, specifically processes of a physical object.
Concept and conceptualisation may be nouns in form, but they are processes of a physical object. The process of turning non-nouns into nouns is nominalisation (ironically, itself a nominalised process).