Ubisch bodies are connected with the formation of

Ubisch bodies are connected with the formation of Exine.
Ubisch bodies are small acellular structures of sporopollenin that might occur on the inner tangential and radial walls of tapetal cells.
Von Ubish concluded that orbicules are homologous with the pollen exine, as both showed the same reaction to chemicals and stains and they developed synchronously.
The orbicular wall can be smooth or ornamented and this ornamentation often shows a striking similarity with the exine ornamentation of the pollen grain.