[916] Which phenomena (dhammā) are both taints (āsava) and subject to taints (sāsava)? Those very taints are both taints and subject to taints.
Which phenomena are subject to taints but not taints? Setting aside the taints, the remaining unwholesome (akusala); the wholesome (kusala) in the three planes (bhūmi); the resultant (vipāka) in the three planes; the functional indeterminate (kiriyābyākata) in the three planes; and all form (rūpa) — these phenomena are subject to taints but not taints.
Phenomena not subject to taints (anāsava) should not be said to be either "both taints and subject to taints" or "subject to taints but not taints."
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.