The fifth of the seven books of the Abhidhamma Pitaka. (Sometimes called the third, e.g., in Mbv.94). It seems to have been compiled when the contents of at least the Dhammasanganí, the Vibhanga and Patthána were already accepted as orthodox. Tradition ascribes its compilation to Moggaliputta-Tissa at the end of the Third Council, held under Asoka's patronage; at Pátaliputta (Mhv.v.278; Dpv.vii.41, 56-8). It was rejected by some on the ground that it was set forth two hundred and eighteen years after the Buddha's death, and was hence only a disciple's utterance; but the Commentaries take the view that the mátiká, the principles taught therein, were laid down by the Teacher himself, and that the whole work should be regarded as the utterance of the Buddha, just as the Madhu-pindika Sutta, preached really by Mahá-Kaccána, is considered as the Buddha's teaching. The book consists of twenty-three chapters, and is a collection of discussions (kathá) and refutations of the heretical views of various sects on matters connected with theology and philosophy. The Buddha's authority is accepted as final. See the very valuable Preface to the Points of Controversy, by Mrs. Rhys Davids, vii ff See also Rhys Davids on "Questions discussed in the Kathá-Vatthu," J.R.A.S.1892.
It has sometimes been suggested (E.g., J.R.A.S.1915, 805ff ) that Asoka's Rock Edict IX. has been influenced by the Kathá-Vatthu. The Therí Khemá, chief of the Buddha's women disciples, describes herself as being "Kathávatthuvisáradá," (ThigA.135) thus strengthening the theory that the Kathá-Vatthu was known already in the Buddha's time.
The Udána Commentary (UdA.94) refers to a Kathávatthupakarana-Tika for details of certain points raised.