Pavol Štekauer's word formation model adopts a new combined approach that involves both the functional-structural framework of the Prague school of linguistics and a cognitive approach to word formation. Called the ‘naming theory’, it moves from the concept to the word form. According to this theory, the initial point of departure in forming a word (or, a naming unit) in a language involves the analysis of a concept related to an extralinguistic entity for which a member or members of the linguistic community feel the need to coin a name. This view of word formation assigns only a morphological status to the word form/naming unit but no role whatsoever to syntax. However, it is shown in this manuscript that certain words in Persian are formed syntactically.