MahāvaggavaggaSatipaṭṭhānakathā

Abhidhammapiṭaka · Kathāvatthu · Vol. 37 · Section 431

[431] "Is it because mindfulness becomes established with reference to every phenomenon (dhamma) that all phenomena (dhammā) are establishments of mindfulness (satipaṭṭhāna)?" "Yes." "Is it because contact (phassa) becomes established with reference to every phenomenon that all phenomena are establishments of contact (phassapaṭṭhāna)?" "It should not be said thus. …"

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.