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Abhidhammapiṭaka · Kathāvatthu · Vol. 37 · Section 73

[73] S. Beings have form (rūpino) by reason of the form element (rūpadhātu); beings are formless (arūpino) by reason of the formless element (arūpadhātu); and is there someone who, having passed away from the form element, is reborn in the formless element? P. Yes. S. Has the being with form been annihilated, and a formless being been born? P. It should not be said thus. …

English translation from the Pali (Siam Raṭṭha edition) — under review, not for citation.