MahāvaggavaggaSatipaṭṭhānakathā

Abhidhammapiṭaka · Kathāvatthu · Vol. 37 · Section 430

[430] P. Is it not to be said that all phenomena (dhammā) are establishments of mindfulness (satipaṭṭhāna)? S. Yes. P. Does not mindfulness become established with reference to all phenomena? S. Yes. P. If mindfulness becomes established with reference to all phenomena, then indeed, good sir, you should say that all phenomena are establishments of mindfulness.

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.