The Tao of Ultimate Reality

In Taoism, the Tao, or Way, can be understood in many ways.

First, the Tao is the way of ultimate reality. It is the ground of all existence, but it goes beyond the senses and words. The first lines of the Tao Te Ching, the scripture of Taoism, state this:

The Tao that can be followed is not the eternal Tao.
The name that can be named is not the eternal name.


Explain these lines.