[1117] Of the five aggregates (khandha), how many are material (rūpa), how many immaterial (arūpa)? … Of the seven minds (citta), how many are material, how many immaterial?
The aggregate of form (rūpakkhandha) is material; four aggregates are immaterial.
Ten sense bases (āyatana) are material; the mind base (manāyatana) is immaterial; the dhamma base (dhammāyatana) may be material, may be immaterial.
Ten elements (dhātu) are material; seven elements are immaterial; the dhamma element (dhammadhātu) may be material, may be immaterial.
Three truths (sacca) are immaterial; the truth of suffering (dukkhasacca) may be material, may be immaterial.
Seven faculties (indriya) are material; fourteen faculties are immaterial; the life faculty (jīvitindriya) may be material, may be immaterial.
Nine roots (hetu) are immaterial.
Edible nutriment (kabaḷiṅkāra āhāra) is material; three nutriments are immaterial.
Seven contacts (phassa) are immaterial.
Seven feelings (vedanā), seven perceptions (saññā), seven volitions (cetanā), seven minds are immaterial.
English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.