The xsl:namespace
instruction creates a namespace node. The name
attribute defines the name of the namespace node (that is, the namespace prefix) while the content of the
instruction defines the string value of the namespace node (that is, the namespace URI). The semantics
thus parallel xsl:attribute
which creates attribute nodes.
It is rarely necessary to use this instruction explicitly. The only cases it is needed are where the namespaces to be included in the result document are not known statically, and are not present in the source document.