Although this third book of Abhidhamma Piṭaka is a small treatise, it ranks with the first two books forming an important trilogy, which must be completely digested for the complete understanding of the Abhidhamma. Vibhaṅga, the second book, has one complete chapter devoted to the analysis of dhātus, but the subject matter of dhātu is so important that this treatise is devoted to it for a thorough consideration. The method of analysis here is different from that employed in the Vibhaṅga.
Dhātukathā studies how the Dhamma listed in the Tikas and Dukas of the Mātikās are related to the three categories of khandha, āyatana and dhātu in their complete distribution i.e., five khandhas, twelve āyatanas and eighteen dhātus. These are discussed in fourteen forms of analytical investigation which constitute the fourteen chapters of Dhātukathā.
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