The second book of the Abhidhamma Piṭaka, Vibhaṅga, together with the first book of the Dhammasaṅgaṇī and the third book of the Dhātukathā, forms a closely related foundation for the proper and deep understanding of the Buddha’s Dhamma. Whereas Dhammasaṅgaṇī provides a bird’s eye view of the whole Tika and Duka groups with further systematic arrangements under classified heads, Vibhaṅga and Dhātukathā give a closer view of selected portions of those groups bringing out minute details.

Thus, Kotthāsa Vāra in Dhammasaṅgaṇī explains the way in which khandha, āyatana, dhātu, āhāra, indriya, jhānaṅga, and so on, are included in the Tika and Duka groups. However it does not furnish complete information about these dhammas. It is Vibhaṅga which provides full knowledge concerning them, stating the exact nature of each dhamma, its constituents and its relationship to other dhammas.

The Vibhaṅga is divided into eighteen chapters each dealing with a particular aspect of the Dhamma, its full analysis and investigation into each constituent. The arrangement and classification into groups and categories follows the same system as in Dhammasaṅgaṇī. Vibhaṅga may therefore be regarded as complementary to the Dhammasaṅgaṇī.

Vibhaṅga explains the following categories of Dhamma:
(i) Khandha
(ii) Āyatana
(iii) Dhātu
(iv) Sacca
(v) Indriya
(vi) Paṭiccasamuppāda
(vii) Satipaṭṭhāna
(viii) Sammappadhāna
(ix) Iddhipāda
(x) Bojjhaṅga
(xi) Magga
(xii) Jhāna
(xiii) Appammaññā
(xiv) Sikkhāpada
(xv) Paṭisambhidā
(xvi) ñāṇa
(xvii) Khuddhaka vatthu
(xviii)Dhammadhaya.

Each category is analysed and discussed according to two or all three of the following methods of analysis: suttanta bhājanīya-the meaning of the terms and the classification of the dhammas determined according to the Suttanta method; abhidhamma bhājanīya-the meaning of the terms and the classification of the dhammas determined according to the Abhidhamma method; pañha pucchaka-discussions in the form of question and answers.

It may be seen from the above list of the eighteen categories that they may be divided into three separate groups. The first group containing numbers (i) to (vi) deals with mental and corporeal constituents of beings and two laws of nature to which they are constantly subjected (i.e. the Law of Impermanence and the Law of Dependent Origination). The second group containing numbers (vii) to (xii) is concerned with the practice of the holy life which will take beings out of suffering and the rounds of existence. The remaining six categories serve as a supplement to the first two groups, supplying fuller information and details where necessary.

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