In times past, at Salavana where the Malla princes of Kushinara paused to repose, Buddha the Arahanta, the Supremely Enlightened, attained nibbana between the twin Sala trees, ending every opportunity for all worldly creatures to hear the teachings of dhamma from his lips.  The Buddha left the dhamma that he had manifested and established to be preceptor in his stead when he ceased his existence with absolute nibbana.  (Digha-nikaya Mahavagga Mahaparinibbanasutta)

 Buddhists would pay the highest respect to the Buddha's supreme dhamma according to their knowledge and comprehension thereof.  "For even those that had seen his person, that had heard the dhamma teachings from his lips, or even those who had held the rim of his clothing as they followed in his footsteps; if they did not know the dhamma or see the dhamma, then they had not seen him."  (Khuddaka-nikaya Itivuttaka Sanghatisutta)

 Buddhism, the teachings of the Buddha, comprises three levels:

1. Theory (Pariyatti) The study of the Dhamma-vinaya (the Buddhist teachings)
2. Practice (Patipatti) The development of the dhamma which eradicates kilesa (defilements) and dukkha (sufferings)
3. Attainment (Pativedha) Realization of the dhamma which eradicates defilements and sufferings

 The Buddha's word "to see" in "Anyone who sees the dhamma is said to have seen theTathagata," means seeing, experiencing and attaining the dhamma (truth, reality, that which really exists) that the Buddha became enlightened with: the attainment of the nine supramundane dhamma (lokuttara-dhamma).  The attainment results from developing the dhamma at the practice level, which, in turn, is based on the theory level.  Therefore, the Pariyatti or the study of the Dhamma-vinaya, is the sarana (support), the path leading to the development and the attainment levels of Buddhism respectively.

The Buddha's dhamma teachings have been passed on from the disciple arahanta through the generations by rote until set down in writing.  The Dhamma-vinaya was organized into three divisions called the Tipitaka as follows:
1 The Vinaya-pitaka
2 The Sutta-pitaka
3 The Abhidhamma-pitaka

The Vinaya-pitaka concerns primarily codes of conduct, behavioral regulations for a higher level of purity; the Sutta-pitaka dhamma precepts he taught different people in various places; the Abhidhamma-pitaka aspects of realities including the causes and results of all dhamma.  The Buddha was enlightened in all aspects of realities, including their causes and results.  From the time of his enlightenment to the time of his Parinibbana (complete termination of existences), he taught the dhamma in which he was omnisciently enlightened, to benefit worldly creatures, with peerless knowledge, absolute purity and boundless benevolence.  The Buddha had accumulated parami (omnipotent qualities) to achieve enlightenment as the Sammasambuddha (the Supremely Enlightened) with sampada  (plenitude, accomplishment, accumulations to the fullest), namely Hetu-sampada, Phala-sampada and Sattupakara-sampada.  (Abhidhammatthavibhavinitika)

Hetu-sampada, plenitude of causes (roots) is the accumulation of omnipotent qualities unto fullest accumulations, for the enlightenment and attainment of buddhahood.

Phala-sampada, plenitude of results (fruits) comprises the following four:

1.  Nana-sampada, the Magga-nana, which is the basis of his omniscience (Sabbannuta-nana) and his ten supreme intellectual powers (Dasabala-nana), for example; of which the foundation is the Magga-nana.

2.  Pahana-sampada, the eradication of all defilements including vasana, which is improper behavioral and verbal habits which can be eradicated by none but the Sammasambuddha.

3.  Anubhava-sampada, preeminence in the accomplishment of aspirations.

4.  Rupa-kaya-sampada, the physical attributes comprising the mahapurisa-lakkhana and anubyanjana (major and minor characteristics of the Great Man), which are propitious for all the world to perceive.

Once the causes, which are Parami, reach plenitude, they condition the plenitude of results: the enlightenment of the Sammasambuddha.  His buddhahood not only eradicates his own sufferings, the omnipotence which he had accumulated towards enlightenment and omniscience of dhamma was in order to manifest the dhamma and render the veneyyasatta (one for whom enlightenment is possible) free from sufferings also.  If he had accumulated omnipotence merely to eradicate his own sufferings, he would not have had the appellation of Sammasambuddha since there are two natures of buddha:

1.  The Sammasambuddha  who spontaneously attains enlightenment with supreme knowledge of all realities, without having heard the dhamma before, who achieves omniscience in that dhamma and who achieve mastery in all dhamma that are might.  (Puggalapannatti-pakarana Ekaniddesa, Navakaniddesa)

2.  The Pacceka-buddha  who spontaneously attains enlightenment with supreme knowledge of all realities, without having heard the dhamma before but who does not achieves omniscience in that dhamma and does not achieve mastery in the dhamma that are might.  (Puggalapannatti-pakarana Ekaniddesa, Navakaniddesa)

Therefore the accumulation of causes or Parami towards the achievement of buddhahood as result, differs proportionately.

Sattupakara-sampada includes the plenitude of graciousness and perseverance in always assisting worldly creatures, even entities that have done wrong such as Devadatta; in waiting for maturity in those whose wisdom faculty is not yet mature; and in manifesting the dhamma which would render beings free from all sufferings without regard to fame and fortune.

When the Buddha had achieved plenitude of causes and results, he freed the veneyyasatta from sufferings, thus rendering plenary the Sattupakara-sampada.  Becoming the Sammasambuddha is the plenitude of all three sampada.

 Thus the dhamma that the Buddha taught is the dhamma in which he was enlightened.  The enlightenment rendered him without defilements and he manifested the dhamma in which he was enlightened so that those who practice accordingly would also eradicate their defilements.

 Therefore Buddhists should study and examine to know the dhamma and the truth that he became enlightened with, and how the latter differs from the truth as we imagine or understand it to be.

 The truth in which he was enlightened and which he taught so that Buddhists might understand and practice accordingly unto realization thereof, is that all things that appear are only dhamma of different kinds and natures, not the self, not an entity, nor a person.  All dhamma arise because there are conditions for the arising.  Greed, anger, sorrow, suffering, happiness, envy, stinginess, benevolence, beneficence, seeing, hearing etc. are all only different realities, distinct because of the diverse conditions from which they arise.

 That greed, anger, and other realities that arise are mistaken for the self, the entity or the person constitutes wrong perception and comprehension, because the dhamma arises and falls away, ends, changes ceaselessly from birth to death.  That they are misconceived as the self, entity or person is because of ignorance in the truth about dhamma.  At the moment of seeing, the seeing which is only a kind of reality is taken for the self, hence "we see".  When hearing, that reality is taken for the self, hence "we hear".  When smelling, that reality is taken for the self, hence "we smell".  When tasting, that reality is taken for the self, hence "we taste".  When thinking anything, that reality is taken for the self, hence "we think", etc.

When the Buddha was enlightened in the truth about all realities, he taught Buddhists that realities are not the self, entity nor person but paramattha-dhamma, (the ultimate reality or truth); they are realities each with distinct characteristics.  None can change the characteristics of a specific reality, whether one knows it or not.  Whether one calls a reality such a word in such language or not call it anything at all, the reality remains unchangeable characteristics.  Whatever reality arises, it arises because of conditions and then falls away, as he manifested the dhamma to the Venerable Ananda, "That which has arisen, has existed and was conditioned, [that reality] is common to destruction."  (Dighanikaya Mahavagga Mahaparinibbanasutta)

 When ignorance leads to misunderstanding and believing the reality which arises and falls away to be the self, entity or person, it therefore leads to ever-increasing pleasure and attachment to social status, title, birth, extraction, caste etc.  In fact, what we see are only different colors that appear to the eye, and not the self, entity or person; sounds that we hear are not the self, entity or person but diverse realities that arise because of distinct conditions.

To mistake realities for the self, entity or person is parallel to travelers in a place where they see mirages before them, but as they approach the mirages disappear, since in reality there is no water.  The mirages seen are false, illusions as is the way realities are mistaken for the self, entity or person from ignorance, from memory or from attachment thereof.

 The words "animals", "persons", "women", "men", and such are pannatti (conventional terms) to indicate things seen or heard.  In addition, it can be seen that diverse objects, sounds, smells, cold, heat, softness, hardness, tension, motion and thoughts, however intricate, can not be perceived if there were no realities to experience them, as follows: seeing, hearing, smelling, tasting, physical feeling (cold, heat, softness, hardness, tension, motion), cognition of objects and thinking.

 Realities that experience things such as colors, sounds, smells, tastes, cold, heat, softness, hardness, tension, motion, cognition and thoughts on various subjects are what the Buddha called citta.
 

  Citta is the reality preeminent in experiencing that which appears such as seeing and hearing.  There are altogether 89 types of citta or 121 in specifics.

 Cetasika is another kind of reality that arises concurrently with a citta, experiences the same object, falls away at the same instant, and arises at the same location.  Each cetasika has distinct characteristics and functions according to its type.  There are altogether 52 types of cetasika.

 Rupa is the reality that is not intelligence such as colors, sounds, smells and tastes.  There are altogether 28 types of rupa.

 Nibbana is the reality that eradicates defilements and ends sufferings.  There are no conditions for nibbana; it, therefore, does not arise or fall away.
 

 When sight is seen through the eyes, the eyes do not see anything.  Eyes are just a condition for seeing, which is a citta, to arise.  When sound reaches the ears, the ears are not citta because neither sound nor ears are conscious of anything.  The reality that hears or perceives the sound is a citta.  Therefore, the citta-paramattha is the reality that experiences colors, sounds and diverse things.  The paramattha-dhamma, the reality that truly exists, is abhidhamma (the omnipresent supreme truth), anatta (non-self), not under anyone's control: the reality that evolves according to causes and conditions.  Even if the Buddha had not been born and enlightened, realities would have evolved according to causes and conditions.   (Anguttaranikaya Uppadasutta)  The Buddha is the supreme preceptor because he became spontaneously enlightened in all dhamma: that the dhamma are not the self, entity or person; and that the dhamma are not under anyone's control whomever.

 The word "abhi" means great.  Abhidhamma means the great realities.  [These realities are great] because they are selfless, not under anyone's control.  When the Buddha became enlightened, he taught the dhamma in which he was omniscient, together with the causes and conditions thereof, detailing the characteristics of each reality.  He respected the dhamma that he was enlightened with .  (Sanyuttanikaya 2nd Garavasutta)  Nor did he preach that all realities were under his control, but that even he could not render anyone free from sufferings, or enlighten anyone miraculously.  Only the practice of dhamma is the condition for the attainment of magga, phala or nibbana and the end of sufferings for those who exercise it.

 Paramattha-dhamma or abhidhamma are not realities beyond understanding because paramattha-dhamma are realities that truly exist. Therefore, the right understanding is to know the truth of paramattha-dhamma according to the characteristics of distinct paramattha-dhamma.

 Citta is the paramattha-dhamma which arises to experience colors, sounds, smells, tastes, touches, and other objects according to the type of citta.  For example, the citta that arises through the eye to see colors is one type of citta; the citta that arises through the ear to hear is another type; the citta that arises to physically feel cold, heat, softness, hardness, tension, motion is another; the citta that arises to think diverse subjects is still another.  This according to the kind of and the condition from which the citta arises.

 At the moment the citta is seeing something, not only is there citta, which sees, nor is there only the object of the seeing, but there must be both the seeing citta and its object.  When there is an object being seen, manifestly, at that moment there is also seeing consciousness, or citta.  But if attention is solely directed at the object or thing that is being seen, then the truth, that the object seen can only appear because citta arises to do the seeing, will not be known.  Similarly, when thinking, the subject of thought is a word that the citta is thinking of at that moment.  When the citta arises to experience an object, the object of that citta is called arammana.

 The word arammana or alambana in the Buddha's dhamma teachings means that which the citta experiences.  When a citta that arises sees a visual object, the visual object is the arammana of that citta.  Whenever a citta arises to hear sound, the sound is the arammana of that citta.  Whenever a citta arises to smell, the smell is the arammana of that citta.  Whenever a citta arises to taste, the taste is the arammana of that citta.  Whenever a citta arises to feel cold, heat, softness, hardness, tension and motion, the cold, heat, softness, hardness, tension and motion is the arammana of that citta.  Whenever a citta arises to think about diverse subjects, those subjects are the arammana of that thinking citta.  Every time there is a citta, there is always an arammana accompanying it.  Whenever a citta arises, it must experience arammana.  Citta cannot arise without experiencing arammana, nor can there be citta, the conscious reality, without arammana, that which is experienced.

 Citta, which is the reality that experiences arammana, does not exist only in Buddhism or in human beings.  The seeing citta, the hearing citta, for example, are paramattha-dhamma, without nationalities.  The conventional terming that "This person sees, that entity hears etc." is based on rupa and memory.  If there were no rupa and memory, then there would be no such conventional terming about the seeing consciousness and the hearing consciousness as "This person sees, that entity hears".  Citta is paramattha-dhamma.  No matter to which entity or person that seeing citta belongs, that seeing consciousness which arises must see what appears through the eyes.  The hearing citta must hear sounds: the seeing citta cannot hear, and the hearing citta cannot experience that which appears through the eyes.  No one has the power to control or change paramattha-dhamma's characteristics and conditions in any way.  Citta, which is paramattha-dhamma that arises to experience arammana, arises because there are conditions for it.  When there are no conditions, citta cannot arise.  For example, when no sound arises through the ears, hearing consciousness cannot arise; when smell does not arise through the nose, smelling consciousness cannot arise.  Each kind of citta can only appear when there are conditions for that type of citta to arise.  Thus, citta that arise are distinguished into 89 kinds or 121 kinds in specifics.  But there is not one, but always multiple conditions, for each distinct kind of citta.  For example, seeing consciousness arises because of conditions; which are eyes or the eyesense, and rupa or the visual object.

 Citta is a paramattha-dhamma that is not rupa.  Whichever paramattha-dhamma is not rupa, that paramattha-dhamma is a nama-dhamma (mental phenomenon, intelligence, consciousness, a reality which experiences and knows; nama).  Citta, cetasika and nibbana are nama-dhamma.  Rupa is rupa-dhamma (physical phenomenon, which cannot experience anything). (Dhammasanganipakarana Nikhepakandha)
 

 When the citta arises to experience arammana, another kind of nama-paramattha arises to experience the same arammana simultaneously.  That nama-paramattha is cetasika-paramattha.  Cetasika are, for example, anger, love, happiness, suffering, stinginess, jealousy, benevolence and beneficence.  These realities are cetasika-paramattha, not citta-paramattha.

 Anger, love, happiness, suffering are characteristics that really exist; they are not the selves, entities or persons but realities that must arise with citta.  Cetasika arises at the same time as citta, falls away simultaneously, experiences the same arammana and arises at the same place as the citta; wherever citta arises and falls away, there also does the cetasika.  Without citta, the cetasika, such as anger, love, and unhappiness, cannot rise.  There are 52 kinds of cetasika.  Anger (dosa), for example, is a cetasika, with coarse and fierce characteristics.  Love, (lobha), is another kind of cetasika, characterized by clinging, not relinquishing, and desire for the arammana.  We can see that each type of cetasika is a distinct kind of reality, not the same type of conditioned reality.  Not only are their characteristics different, but the functions of each kind of cetasika differ and the results or symptoms that appear differ, as do the conditions that cause each kind of cetasika to arise.

 Citta-paramattha and cetasika-paramattha are nama-dhamma that experience arammana and arise concurrently.  Cetasika arises at the same time, falls away simultaneously, experiences the same arammana and arises at the same place as the citta.  Wherever citta arises and falls away, there also does the cetasika.  Citta and cetasika do not separate; one paramattha does not arise and fall away without the other.  Citta is dominant, presiding in experiencing arammana.  But while the diverse cetasika that arise with the citta experience the same arammana that the citta does, they have distinct characteristics and duties in experiencing the arammana according to each cetasika's characteristics and functions.  Because each citta that arises is accompanied by different numbers of cetasika with each cetasika being of a different nature; therefore, citta differs into 89 or 121 kinds in specifics.

Each kind of citta is distinct from the others by experiencing different arammana, by functioning differently, or by the accompanying cetasika.  For example, a citta has the object of seeing as arammana, another has the object of hearing as arammana; a citta's function is to see, another's to hear; a citta arises accompanied by lobha-cetasika, another by dosa-cetasika.

 When the veneyyasatta listen to the abhidhamma, they examine the characteristics of the paramattha-dhamma appearing, and, with the wisdom accumulated in the past, they realize the truth about the paramattha-dhamma at that very moment.  For this reason, in the Buddha's times, when the Supreme Preceptor had finished dhamma teachings, many people attained enlightenment since they understood the dhamma they heard, examined and realized the truth about the characteristics of the paramattha-dhamma appearing then.  For example, while he taught that the cakkhu-vinnana or the seeing-consciousness was impermanent, they had sati-sampajanna (mindfulness and clarity of consciousness; awareness) and realized that the characteristics of the citta which is seeing are realities that are nama-dhamma; and not the self, entity or person.  While hearing, they were aware, experiencing the realities at that moment.  When wisdom realized the impermanence, the rising and falling away and the sufferings of the paramattha-dhamma that appears at that instant, it abandoned or lessened the pleasure and wrong understanding which made them cling to the said paramattha-dhamma, and believe the paramattha-dhamma to be the self, to be permanent and to be happiness.  Therefore, it should correctly be understood that the dhamma that the Buddha became enlightened with and taught, which later was recorded as the Tipitaka, is about the truth of all realities.  When paramattha-dhamma is studied and understood, the paramattha-dhamma which is appearing should be examined to realize the true characteristics of the paramattha-dhamma.  Thus, the doubt and the ignorance about the conditioned characteristics of that paramattha-dhamma can truly be eradicated.

 The study to understand paramattha-dhamma requires logical reasoning to clearly comprehend.  For example, one must know whether the reality that sees resembles that which hears.  If so, how are they alike? If not, how do they differ?  The reality that sees and the reality that hears are paramattha-dhamma, but they are not the same citta because the conditions from which they arise are different.  The seeing citta depends on the object appearing to the eyes coming into contact with the eyesense as conditions to arise, while the hearing citta depends on sound coming into contact with the earsense as conditions to arise.  The seeing citta and the hearing citta have different functions and arise from diverse conditions.

 Rupa-paramattha is the reality that does not experience any arammana (Dhammasanganipakaran?a Rupakandha)  ; caused by conditions, it arises and falls away like the citta and cetasika.

 There are 28 kinds of rupa-paramattha and the meaning is not the same as the conventional rupa: a table being a rupa, a chair another, a book still another, for example.  Among the 28 kinds of rupa, there is only one the citta experiences through the eye; it sees only one rupa: the object which appears to the eyes only.  The other 27 rupa cannot be seen by citta but can be experienced elsewhere according to the type of the specific rupa, for example, sounds can be experienced through the ears.

 Even though citta and cetasika cannot be seen with the eyes, like the 27 invisible rupa, citta and cetasika are not rupa because they are paramattha-dhamma that experience arammana, while rupa is a paramattha-dhamma that does not experience arammana.  Rupa-paramattha is a sankhara-dhamma (conditioned reality) that arises because of conditions.  One rupa depends on another rupa to arise, therefore there can never be just one rupa arising alone, but a small group of rupa that arise together interdependently, impossible to separate or divide, called in Pali kalapa.

 Rupa is the infinitesimally tiny reality that arises and falls away rapidly at all times.  A kalapa of rupa that arises lasts the amount of time 17 citta take to arise and fall away consecutively, which is very rapidly.  The seeing and the hearing citta that appear as though they were simultaneous actually arise and fall away more than 17 moments of citta apart.  Therefore, the rupa  that arises simultaneously with the seeing consciousness falls away before the citta that hears can arise.

 Each rupa is infinitesimal but when a group of rupa that arises and falls away together is divided minutely until it can no longer be separated in the infinitesimal, indivisible group of rupa, there are at least 8 rupa together.  These are call the eight avinibhoga-rupa:

The four mahabhuta-rupa (the principle, universal rupa) comprising
1  Pathavi-dhatu (earth element)  : the rupa which is soft or hard
2  Apo-dhatu      (water element) : the rupa that soaks, saturates or coheres
3  Tejo-dhatu (fire element)     : the rupa that is hot or cold
4  Vayo-dhatu (wind element)   : the rupa of motion or tension

The four mahabhuta-rupa arise interdependently and, therefore, are indivisible.  They are the conditions or the basis on which another four rupa  [upadaya-rupa] arise together with the mahabhuta-rupa and in the same kalapa:
1  Vanno  (light and color): the rupa which appears through the eyes
2  Gandho  (smell): the rupa which appears through the nose
3  Raso (taste): the rupa which appears through the tongue
4  Oja  (nutrition): the rupa which conditions other rupa  to arise
  These eight rupa cannot be separated.  They form the smallest group of rupa that arises and falls away together very rapidly.  The four mahabhuta-rupa alone, without the four upadaya-rupa (the rupa that are dependent on the mahabhuta-rupa to arise), cannot exist.

 The four mahabhuta-rupa are conditions for, by serving as base of, the upadaya-rupa that arise together with them in the same kalapa.  But while the upadaya-rupa arise simultaneously in the same kalapa with the mahabhuta-rupa, the upadaya-rupa are not the conditions for the mahabhuta-rupa to arise.  Therefore, the four mahabhuta-rupa arise together with the upadaya-rupa with the mahabhuta-rupa being conditions or base of the upadaya-rupa, while the latter arise simultaneously with the mahabhuta-rupa, dependent on the mahabhuta-rupa to arise, but are not the conditions for the mahabhuta-rupa to arise.

There are altogether 28 rupa, 4 being mahabhuta-rupa, 24 upadaya-rupa.  When the 4 mahabhuta-rupa do not arise, there can be none of the 24 upadaya-rupa.

 The 28 rupa can be explained from several perspectives.  The present explanation is from the perspective of their interrelationship, to facilitate comprehension and memorization.

 When each group of rupa or kalapa arises, it does not fall away at once. Sabhava-rupa lasts as long as 17 instants of citta.

1. Upacaya-rupa is the rupa when it first arises.
2. Santati-rupa is the rupa at the moment it develops.
3. Jarata-rupa is the rupa at the moment it declines.
4. Aniccata-rupa is the rupa at the moment it falls away.
Altogether they are four lakkhana-rupa.

These four lakkhana-rupa are asabhava-rupa; they are rupa without their own separate, distinct reality.  But each of the sabhava-rupa has four distinct characteristics, namely the moment it arises is not the moment it develops, and the moment of its deterioration is not the same as the moment of its development.  In other words, upacaya-rupa and santati-rupa are rupa that have arisen but not yet fallen away, while the jarata-rupa and aniccata-rupa are rupa near, and at the moment of, falling away.
The 8 avinibhoga-rupa  + 4 lakkhana-rupa  = 12 rupa.

Besides these there are

Pariccheda-rupa or akasa-rupa, which is between kalapa, separating them.  No matter how small or how large a rupa appears, it should be known that there is akasa-rupa between kalapa punctiliously, allowing each kalapa to be separate from one another.  If there were no pariccheda-rupa between kalapa, all rupa would be connected, indivisible, non-dispersible.  That even the rupa that appears large can be divided infinitesimally is because there is akasa-dhatu, or pariccheda-rupa, between kalapa.  Therefore, the pariccheda-rupa is another asabhava-rupa without its own characteristics that arises separately; it arises between different kalapas that arise simultaneously.
 The 8 avinibhoga-rupa + 4 lakkhana-rupa + 1 pariccheda-rupa  = 13 rupa.

 No matter where or in which plane the rupa arises, whether with or without life, it cannot be without these 13 rupa.

 For the rupa with life such as those of diverse entities or people in the planes of the five khandha, there are pasada-rupa that originates from kamma (volition or deeds resulting thereof) comprising:
1. Cakkhuppasada-rupa ; the rupa with which visual object can come into contact
2. Sotappasada-rupa , the rupa with which sound can come into contact
3. Ghanappasada-rupa ; the rupa with which smell can come into contact
4. Jivhappasada-rupa ; the rupa with which taste can come into contact
5. Kayappasada-rupa ; the rupa with which cold or heat (fire element), softness or hardness (earth element), tension and motion (wind element) can come into contact.
The 8 avinibhoga-rupa + 4 lakkhana-rupa + 1 pariccheda-rupa  + 5 pasada-rupa = 18 rupa.

As to the rupa with life, which arises together with citta, each citta must arise at the appropriate rupa according to the respective type of citta; the cakkhu-vinnana sees, it arises at the cakkhuppasada-rupa; sota-vinnana hears, it arises at the sotappasada-rupa; ghana-vinnana smells, it arises at the ghanappasada-rupa, jivha-vinnana tastes, it arises at the jivhappasada-rupa; kaya-vinnana experiences through body sense photthabba (the elements of earth, fire and wind), it arises at the kayappasada-rupa.

Other citta besides these arise at a rupa called hadaya-rupa  (the rupa where the citta arises).
The 8 avinibhoga-rupa  + 4 lakkhana-rupa  + 1 pariccheda-rupa + 5 pasada-rupa  + 1 hadaya-rupa = 19 rupa.

Every kalapa of the rupa that arises, conditioned by kamma, must be accompanied by jivitindriya-rupa.  Jivitindriya-rupa keeps the other rupa  accompanying it in each kalapa alive, as a living rupa.  Therefore the rupa of entities and people with life differ from those that are without.
The 8 avinibhoga-rupa + 4 lakkhana-rupa + 1 pariccheda-rupa  + 5 pasada-rupa + 1 hadaya-rupa  + 1 jivitindriya-rupa   = 20 rupa.

Entities and people differ generally as women and men because of two bhava-rupa:
Itthibhava-rupa is a rupa that permeates the entire body, manifested in the shape, size, state, manners and demeanor of the feminine sex.
Purisabhava-rupa is a rupa that permeates the entire body, manifested in the shape, size, state, manners and demeanor of the masculine sex.

Each person would have one bhava-rupa or the other, namely itthibhava-rupa or purisabhava-rupa only, and some people have none, such as the brahma in the Brahma world, and the asexual.

The 8 avinibhoga-rupa + 4 lakkhana-rupa + 1 pariccheda-rupa + 5 pasada-rupa  + 1 hadaya-rupa + 1 jivitindriya-rupa + 2 bhava-rupa  = 22 rupa.

 For the rupa of entities and people to move, because of the citta arising with it, there must a rupa conditioned by the citta also.  If there were only rupa arising from kamma, there can be no movement or function for the rupa.  For the rupa of the body to move and function, there must be three vikara-rupa as follows:
 Lahuta-rupa is the state of lightness, non-heaviness of the rupa such as the physical conditions of the people without illness.
 Muduta-rupa is the state of malleability, non-stiffness of the rupa as in well-wrought leather.
 Kammannata-rupa is the state of taskworthiness of the rupa as in well-molten gold.

 The three vikara-rupa are asabhava-rupa, without their own separate, distinct reality.  They constitute the special adaptable qualities of the mahabhuta-rupa, which is light, malleable and taskworthy.

 The three vikara-rupa are rupa that arise in entities and people only.  Rupa without life cannot have the three vikara-rupa. The three vikara-rupa are inseparable: in whichever kalapa there is lahuta-rupa, there must also be muduta-rupa and kammannata-rupa.  Besides, when the citta wants to move

any part of the body, that part must have vikara-rupa that arise from utu (regularity or consistency of the element of cold and heat) as condition and also have rupa that arise from oja-rupa (nutrition) as condition.  Otherwise even if citta desires movement, the rupa cannot move, as in people with paralysis, luxation or weaknesses.
The 8 avinibhoga-rupa  + 4 lakkhana-rupa  + 1 pariccheda-rupa  + 5 pasada-rupa  + 1 hadaya-rupa  + 1 jivitindriya-rupa + 2 bhava-rupa  + 3 vikara-rupa  = 25 rupa.

 When citta wants the rupa with life to exhibit physical signals according to the citta's cognition; then the citta is the condition for the kaya-vinnatti-rupa, or special state of the rupa that has meaning, to arise accordingly: in the eyes, the face or the demeanor.  For example, look sternly, smile contemptuously, degradingly, or prohibitively.  If the citta does not desire that the rupa exhibit signs, the kaya-vinnatti-rupa would not arise.

 Whenever citta is condition for sound to arise verbally, speaking, or emitting sounds in order to convey meaning, the citta is condition for vaci-vinnatti-rupa to arise and come into contact with the articulators such as the lips.  If the vaci-vinnatti-rupa does not arise, there can be no sonic emissions.

 Kaya -vinnatti-rupa and vaci-vinnatti-rupa are asabhava-rupa that arise and fall away with the citta.

The 8 avinibhoga-rupa  + 4 lakkhana-rupa  + 1 pariccheda-rupa  + 5 pasada-rupa  + 1 hadaya-rupa  +1 jivitindriya-rupa  + 2 bhava-rupa  + 3 vikara-rupa  + 2 vinnatti-rupa  = 27 rupa.

 Some sources group the three vikara-rupa and two vinnatti-rupa as the 5 vikara-rupa.

 Sound or sadda-rupa is not a vaci-vinnatti-rupa but the rupa that comes into contact with the sotappasada-rupa, conditioning the arising of the sota-vinnana-citta.  Some sounds arise from citta; some do not, for example, thunder, storm, engine, drum, radio and television sounds.
The 8 avinibhoga-rupa  + 4 lakkhana-rupa  + 1 pariccheda-rupa  + 5 pasada-rupa  + 1 hadaya-rupa  + 1 jivitindriya-rupa + 2 bhava-rupa  + 3 vikara-rupa  + 2 vinnatti-rupa  + sadda-rupa  = 28 rupa.

 The number of rupa differs in some sources, such as in the Atthasalini Rupakandha, Pakinnakakatha, there are 25 rupa, grouping the elements of earth, fire and wind together as photthabbayatana (the rupa that comes into contact with the kayappasada-rupa), plus one hadaya-rupa equals 26 rupa.

 When a rupa arises, it arises simultaneously with a number of rupa to form a kalapa.  Thus [the rupa] differs according to its type; also there are several classifications of the 28 rupa which will be discussed further in the appendix.
 
 

 Another kind of paramattha-dhamma is nibbana-paramattha, which the Buddha called nibbana because it emancipates [us] from tanha (desires) or vana . (Commentary of the Khuddakanikaya, Itivuttaka, dhatusutta)

 Nibbana-paramattha is a reality that ends dukkha (sufferings).  Citta, cetasika and rupa are dukkha because of their impermanence: they arise and fall away.  To end dukkha, tanha must be eradicated because it is the origin, the cause for dukkha to arise and the origin of khandha (aggregate, conditioned reality), which are citta, cetasika, and rupa.  To eradicate tanha, panna must be developed until it clearly realizes [through experience] the characteristics of the arising and falling away of citta, cetasika and rupa, thus eradicating attachment and wrong view about citta, cetasika and rupa with the attainment of nibbana: the reality that eradicates tanha, dukkha and khandha.  Nibbana, therefore, is a dhamma that really exists.  It is a paramattha-dhamma, a reality that can be realized and experienced.

 Nibbana-paramattha, described according to its nature, is of two kinds: (Khuddakanikaya, Itivuttaka, dhatusutta, and commentary)

1. Saupadisesa-nibbana-dhatu
2. Anupadisesa-nibbana-dhatu

The term "upadi" is a name for [three of] the 5 khandha, namely citta, cetasika, and rupa.  Saupadisesa-nibbana is the eradication of all the kilesa

but the khandha continue to arise and fall away.  Anupadisesa-nibbana is the complete eradication of the khandha; the parinibbana of the arahanta.

 The term "described according to its nature" refers to khandha remaining or not, which results in the conventional distinction of the two terms for nibbana.

 When the Buddha became enlightened under the shade of the Great Bodhi tree, he attained the saupadisesa-nibbana-dhatu.  Kilesa and dhamma that arose with kilesa (meaning other citta and cetasika) were all eradicated, never to arise again; but the khandha or citta and cetasika (without kilesa) and rupa continue to rise and fall away.  The Buddha said to the bhikkhu (monks), "Behold bhikkhu, what is saupadisesa-nibbana?  The bhikkhu in this Buddhist order is the arahanta without defilements, who has perfected the sublime life, has done duties that should be done, shed life's burden, has achieved his ultimate benefits, is free from bondage to rounds of rebirth and emancipated, because of right wisdom.  The bhikkhu would absorb pleasant and unpleasant arammana, still absorbing happiness and unhappiness, because those among their five indriya (faculties) which are still intact remain so.  Behold bhikkhu, the eradication of raga (lust), dosa (anger), moha (ignorance), from the bhikkhu is called saupadisesa-nibbana-dhatu." (Khuddakanikaya, Itivuttaka, dhatusutta and commentary)

 Anupadisesa-nibbana is the nibbana that leaves no khandha.  When the Buddha attained absolute nibbana between the twin sala, that was anupadisesa-nibbana , the complete eradication of all khandha, of all levels and aspects of existence, of citta, cetasika and rupa, never to arise again. (Dighanikaya, Patikavagga, Pasadikasutta)

 The sotapanna (the person who has attained the first stage of enlightenment), the sakadagami (the person who has attained the second stage of enlightenment) and the anagami (the person who has attained the third stage of enlightenment) are the sekha (learner) because they still have to study and develop dhamma to ever higher levels towards the eradication of remaining kilesa.  The arahanta is the asekha (non-learner) because, with all kilesa eradicated, he does not need to study any longer. (Khuddakanikaya Culaniddesa Ajitamanavakapanhaniddesa)

 Nibbana-paramattha is described by three different characteristics as follows.

1. Sunnata
2. Animitta
3. Appanihita

When the person is mindful of reality in its impermanence, he would be freed (become enlightened) by animitta-vimokkha.  When he is mindful of reality in its sufferings, he would be freed by appanihita-vimokkha.  When he is mindful of reality in its non-self, he would be freed by sunnata-vimokkha.

The three vimokkha in the moment would differ into 4 aspects: (Khuddakanikaya Patisambhidamagga Vimokkhakatha)

1. Eminence  When a person is mindful of the aspect of impermanence, the animitta-vimokkha predominates.  When a person is mindful of the aspect of sufferings, the appanihita-vimokkha predominates. When a person is mindful of the aspect of non-self, the sunnata-vimokkha predominates.

2. Stability When a person is mindful of the aspect of impermanence, the citta is steadfast with the efficiency of animitta-vimokkha. When a person is mindful of the aspect of sufferings, the citta is steadfast with the efficiency of appanihita-vimokkha. When a person is mindful of the aspect of non-self, the citta is steadfast with the efficiency of sunnata-vimokkha.

3. Inclination When a person is mindful of the aspect of impermanence, the citta is inclined with the efficiency of animitta-vimokkha. When a person is mindful of the aspect of sufferings, the citta is inclined with the efficiency of appanihita-vimokkha. When a person is mindful of the aspect of non-self, the citta is inclined with the efficiency of sunnata-vimokkha.

4. Emancipation When a person is mindful of the aspect of impermanence, the citta emancipates unto nibbana, the extinction, with the efficiency of animitta-vimokkha. When a person is mindful of the aspect of sufferings, the citta emancipates unto nibbana, the extinction, with the efficiency of appanihita-vimokkha. When a person is mindful of the aspect of non-self, the citta emancipates unto nibbana, the extinction, with the efficiency of sunnata-vimokkha.
 

Ye dhamma hetuppabhava tesan hetun tathagato (aha)
Tesanca yo nirodho evanvadi mahasamanoti

If the Buddha had not manifested the dhamma that he became enlightened of, complete with the specific conditions, no one would know which dhamma arises from which conditions.  No one would know citta-paramattha, cetasika-paramattha and rupa-paramattha respectively arise conditioned by which dhamma.  The Buddha is omnisciently enlightened.  He therefore manifested that all dhamma that arise are caused by conditions to ensue.  And he also manifested the conditions that produce distinct dhamma.  No dhamma can arise without conditions.

 That a person or an entity is born etc. is, in fact, citta, cetasika and rupa that arise.  When a certain type of citta and cetasika arise with rupa, we conventionally say that a person is born.  When citta and cetasika arise with a deva's rupa, we conventionally say that a deva (a being of a higher plane) is born.  The birth of a person, animal or a deva differs according to the diverse conditions for the arising.  Conditions are numerous and extremely complex.  But with the omniscience of the Buddha, who is enlightened of all dhamma, complete with the specific conditions, he had manifested the dhamma according to their conditioned realities: whatever dhamma arises is caused by conditions; the dhamma that arises is a sankhara-dhamma.

We know that citta, cetasika and rupa exist because they arise; that they arise is because of conditions: citta, cetasika and rupa are sankhara-dhamma.

The Buddha's teachings are complete both in words and in meaning.  For any dhamma that could be misunderstood he had provided explanations, approximations and antonyms in order to clarify them and prevent any misunderstanding.  When he decreed that, dhamma that arise because of conditions are sankhara-dhamma (conglomerate, complex realities), he also defined it as sankhata-dhamma (conditioned realities) so that none would misunderstand that the dhamma that arises just keeps on existing. Sankhata-dhamma is the dhamma that arises and falls away.  (Anguttaranikaya Tikanipata 5th Culavagga Sankhatasutta)  He decreed the words sankhata-dhamma and sankhara-dhamma to make known that a dhamma arises because there are conditions for the arising; when the conditions fall away, the dhamma that arises from the conditions must fall away.  Sankhata-dhamma is the dhamma that arises and falls away.  Therefore, the sankhara-dhamma or the conglomerated reality is sankhata-dhamma. (Dhammasanganipakarana Nikhepakandha Culantaraduka)  Citta-paramattha, cetasika-paramattha and rupa-paramattha are sankhara-dhamma; they are sankhata-dhamma.

 Sabbe sankhara anicca All sankhara are impermanent.
 Sabbe sankhara dukkha All sankhara arise and fall away.
 Sabbe dhamma anatta All dhamma are non-self. (Khuddakanikaya Mahanidesa  Sudhatthakasuttanidesa)

All sankhara dhamma are impermanent.  The deterioration and impermanence of rupa-dhamma is apparent enough but the impermanence of nama-dhamma is hard to know.  As the Buddha said to the bhikkhu at the Jetavana Vihara, the park dedicated by Anathabindhikasetthi: (Sanyuttanikaya 2nd Assutavatasutta)

"Behold bhikkhu, the ordinary person who has never heard [the dhamma] might be bored, detached or emancipated of this gathering of the four mahabhuta: the body.  Why?  Because the development, decline, birth or death of the body where the four mahabhuta are gathered together is evident … but the ordinary person who has not heard cannot be bored, detached or emancipated from the citta in the least.  Why?  Because citta and such is clasped, held tightly with tanha, clung to with ditthi (wrong view): that is ours, that is our being etc. for all eternity.  One after another citta arises and falls away, night and day."

Even though citta, cetasika and rupa arise and fall away all the time, it is hard to realize and find tedium in, or find less pleasure in and cling less to nama and rupa.  To be bored or weary of, find less pleasure in and less attachment to nama and rupa, we must examine and see with panna as he had manifested: (Khuddakanikaya Gathadhammapada)

Sabbe sankhara aniccati yada pannaya passati
Atha nibbindati dukkhe esa maggo visuddhiya
Sabbe sankhara dukkhati yada pannaya passati
Atha nibbindati dukkhe esa maggo visuddhiya
Sabbe dhamma anattati yada pannaya passati
Atha nibbindati dukkhe esa maggo visuddhiya

When a person examines with wisdom and realizes that all sankhara are impermanent,
Then he would tire of dukkha.  This is the path of purity.
When a person examines with wisdom and realizes that all sankhara are sufferings,
Then he would tire of dukkha.  This is the path of purity.
When a person examines with wisdom and realizes that all dhamma are non-self,
Then he would tire of dukkha.  This is the path of purity.

If a person does not see the arising and falling away of nama-dhamma and rupa-dhamma until detachment is realized, he would not be able to realize the 4 ariya-sacca (Supreme Truths) to become the ariya-puggala (the one who has attained one of four levels of enlightenment).  The ariya-puggala recognizes the "buddhahood" of the Sammasambuddha by realizing the dhamma that enlightened him, not merely by studying the dhamma that he taught (Sanyuttanikaya Sekhasutta). The ariya-puggala has eradicated all doubts in the dhamma that the Sammasambuddha spontaneously became omniscient of, because the ariya-puggala has achieved that same dhamma  and clearly realized the "buddhahood": that the dhamma he manifested were not speculations, but omniscience in the truth of the dhamma.  Anyone who sees the dhamma, sees the Tathagata. (Sanyuttanikaya Vakkalisutta)   Anyone who studies and practices towards enlightenment, would be able to become enlightened and eradicate kilesa to become an ariya-puggala of respective levels: from the sotapanna, the sakadagami, the anagami unto the arahanta. (Khuddakanikaya Udana Uposathasutta)
 
 

All sankhara-dhamma arise and fall away whether they be good or bad citta, rupa that are beautiful or not, all arise and fall away alike.  This impermanence of arising and falling away is dukkha because [all sankhara] do not last.  The dukkha of the sankhara consists not only of bodily pain, illness or hardship, suffering from separation from what one likes and encounter with what one dislikes; sankhara are dukkha because they are impermanent.  When they arise, they fall away; they should not be taken for happiness.  Some may wonder why sankhara are dukkha when the citta can be pleasant, delightful and happy.  They are dukkha because the pleasant, delightful and happy citta is also impermanent.  Sankhara-dhamma, namely citta, cetasika and rupa, are all dukkha because they are all impermanent.

All dhamma, or the 4 paramattha-dhamma, consist of citta, cetasika, rupa and nibbana.  All dhamma are anatta: non-self, not under anyone's control.

Nibbana is a paramattha-dhamma, a reality that truly exists. Nibbana is not sankhara-dhamma but visankhara-dhamma: reality that does not arise (Khuddakanikaya Patisambhidamagga Nanakatha) , as opposed to sankhara-dhamma.  Sankhara-dhamma is a dhamma that arises, has conditions while visankhara-dhamma is a dhamma that does not arise and is not conditioned.

Nibbana is asankhata-dhamma, not sankhata-dhamma (Anguttaranikaya Asankhatasutta).   Sankhata-dhamma is a dhamma that arises and falls away. Asankhata-dhamma is dhamma that does not arise and fall away. Nibbana is not conditioned so it does not arise and fall away.

Citta, cetasika and rupa are sankhara-dhamma, lokiya (mundane).  The word lokiya means destruction. Nibbana is visankhara-dhamma, lukuttara (supramundane).  The word lukuttara means emancipation from the world.

Nama-dhamma   89 or 121  citta-paramattha
(knows arammana)   52   cetasika-paramattha  sankhara-dhamma
Rupa-dhamma   28 rupa-paramattha  sankhata-dhamma

Nama-dhamma                Nibbana-paramattha           visankhara-dhamma
(knows no arammana)                                                   asankhata-dhamma
(Dhammasanganipakarana Nikhepakandha, Vibhangapakarana Khandhavibhanga)
 
 

The five khandha  comprises rupa-khandha, vedana-khandha, sanna-khandha, sankhara-khandha and vinnana-khandha. (Vibhangapakaran?a Khandhavibhanga)
 

  Citta        is vinnana-khandha
  Cetasika is vedana-khandha, sanna-khandha, sankhara-khandha
  Rupa       is rupa-khandha
  Nibbana  is not khandha.  It is khandha-vimutti or emancipation from khandha.
 

The term khandha (Vibhangapakaran?a Khandhavibhanga)  means realities that can be described as past, future, and present, inside and outside, coarse and fine, of low and high quality, far and near.  Khandha is, therefore, sankhata-dhamma, reality that arises and falls away because of conditions, thus they become past, present and future.  In contrast, asankhata-dhamma or nibbana is the dhamma that does not arise, does not have causes or conditions.  It is the reality that cannot be said to have arisen, to not yet arise, nor to arise [in the future].   It cannot be described as past, future nor present. (Dhammasanganipakarana Atthuddharakandha)   Therefore, visankhara-dhamma or nibbana is not khandha but khandha-vimutti or emancipated from khandha.

 The Buddha manifested the five khandha and the five upadana-khandha thus.

 "Behold bhikkhu, I shall manifest the five khandha and the five upadana-khandha, do attend.  Bhikkhu, what are the five khandha?  Any rupa that is past, future, or present, inside or outside, coarse or fine, of low or high quality, far or near, is called rupa-khandha.  Any vedana… any sanna… any group of sankhara… and any vinnana that is past, future, or present, inside or outside, coarse or fine, of low or high quality, far or near, is called vinnana-khandha.  Bhikkhu, these are called the five khandha,

 "Behold bhikkhu, what are the five upadana-khandha? Any rupa that is past, future, or present, inside or outside, coarse or fine, of low or high

quality, far or near, evolves with asava (defilement), is condition for upadana (clinging) is called upadana-khandha.  Any rupa… any vedana… any sanna… any group of sankhara… and any vinnana that is past, future, or present, … far or near, evolves with asava, is condition for upadana is called upadana-khandha or vinnana.  Bhikkhu, these are called the five upadana-khandha. (San?yuttanikaya khandhavaravagga Pancakhandhasutta)

  Citta-paramattha         81 or 121          All are   vinnana-khandha.

  Cetasika-paramattha    52                    The vedana-cetasika is   vedana-khandha
                                                                         The sanna-cetasika is     sanna-khandha
                                                                         50 cetasika are            sankhara-khandha

  Rupa-paramattha            28                   All are   rupa-khandha.

  Rupa-khandha              is            28  Rupa paramattha

  Vedana-khandha         is               1  vedana-cetasika
  Sanna-khandha            is               1  sanna-cetasika                52  cetasika
  Sankhara-khandha      is            50  cetasika

  Vinnana-khandha         is            89  citta-paramattha
                                                  or      121  citta-paramattha

1. Which paramattha-dhamma is sankhara-dhamma?
2. Are sankhara-dhamma sankhara-khandha?
3. Are visankhara-dhamma sankhata-dhamma?
4. Which khandha is asankhata-dhamma?
5. Is asankhata-dhamma lokiya or lokuttara?
6. Is citta sankhara-khandha?
7. Is cetasika sankhara-khandha?
8. Which paramattha-dhamma is vedana-khandha?
9. Which khandha is not paramattha-dhamma?
10. Which paramattha-dhamma is not khandha?

Revised April 27, 2001