Catukkamātikā

Abhidhammapiṭaka · Dhātukathā · Puggalapaññatti · Vol. 36 · Section 10

[10] The form aggregate (rūpakkhandha) and the consciousness aggregate (viññāṇakkhandha) are included (saṅgahita) by two aggregates (khandha), by twelve sense bases (āyatana), and by eighteen elements (dhātu). By how many are they not included (asaṅgahita)? They are not included by three aggregates; by no sense bases whatsoever and by no elements whatsoever are they not included.

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.

This passage also appears in 5 other places