The Tipiṭaka in Three Languages

Dasakamātikā

Abhidhammapiṭaka · Dhātukathā · Puggalapaññatti · Vol. 36 · Section 136

[136] Phenomena that are not mental factors (acetasikā dhammā) — setting aside the unconditioned (asaṅkhata) from the aggregates — are included by two aggregates, by twelve sense bases (āyatana), and by eighteen elements (dhātu). By how many are they not included? They are not included by three aggregates; there are no sense bases and no elements whatsoever by which they are not included.

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.

This passage also appears in 5 other places