[716] Which phenomena (dhammā) are both taints (āsava) and subject to taints (sāsava)?
Those same taints are both taints and subject to taints.
Which phenomena are subject to taints but not taints?
Whatever phenomena are subject to taints through those phenomena — setting aside those phenomena [i.e., the taints themselves] — the remaining phenomena subject to taints, wholesome (kusala), unwholesome (akusala), and indeterminate (abyākata), belonging to the sense sphere (kāmāvacara), the form sphere (rūpāvacara), and the formless sphere (arūpāvacara): the form aggregate (rūpakkhandha) … the consciousness aggregate (viññāṇakkhandha) — these phenomena are subject to taints but not taints.
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.