Nikakhepakaṇḍa

Abhidhammapiṭaka · Dhammasaṅgaṇī · Vol. 34 · Section 705

[705] Which phenomena (dhammā) are material (rūpino)? The four primary elements (mahābhūtā) and the form (rūpa) derived from the four primary elements — these phenomena are material. Which phenomena are immaterial (arūpino)? The aggregate of feeling (vedanākkhandha) … the aggregate of consciousness (viññāṇakkhandha), and the unconditioned element (asaṅkhatā dhātu) — these phenomena are immaterial.

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.

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