Named after Yakov Isidorovich Perel'man - Soviet rocketry scientist (1882-1942).
Perel'man is a worn impact crater that lies. It is located less than one crater diameter to the northwest of the prominent crater Scaliger. To the west-southwest is the elongated Bowditch. Southwest is a small lunar mare that has been named Lacus Solitudinis. (wikipedia entry)
A crater is a circular depression likely created by an impact event. On the Moon they are named after deceased scientists, polar explorers, astronauts or cosmonauts.