With this position on the gear, the engine energy is not transmitted to the rear axle. If the gear is in neutral, the clutch gear transmits the ability for the gear within the countershaft, plus the countershaft even further will not transmit line electrical power to the leading shaft. https://gearbox16920.onesmablog.com/the-smart-trick-of-gearbox-that-no-one-is-discussing-74400619