According to Focus on Neuroscience, neurons that fire both when action is performed and when action is simply perceived are called:

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The description given matches the characteristics of mirror neurons, which were discovered in the premotor cortex of monkeys and later in humans. They are activated both when an individual performs a particular action and when they observe someone else performing the same action, hence the concept of mirroring. Mirror neurons are thought to play a crucial role in empathy, social cognition, and understanding the intentions and emotions of others.

According to Focus on Neuroscience, Neurons That Fire Both When