The root of "
none the less" or "
never the less" might be "no less" or "no less than", with "none" being tangible and "never" being
temporal.
It seems to be a comparative phrase. It is usually used in the second half of a sentence after a comma (like the word "but" or "even though").
"
None the less" is probably often mis-used:
"He's having a hard time learning english, none the less he is very smart."
sounds better as . . .
"He's having a hard time learning english, but he is very smart none the less."
and the possible root term . . .
"He's having a hard time learning english, but he is no less smart for it."