Abhidhamma is a teaching which makes the correct knowledge about the being and the world. In Sutta Piṭaka the beings are divided and sicussed as khandha, dhātu and āyatana etc. The aim of such division is to reveal aniccā, dukkha and anattā or three characteristics of existence. Therefore, the suttas explained all the saṅkhāras as impermanent and all the dhammās as solulless. This explanation in Sutta Piṭaka is not complete explanation of either being or world, therefore, the Abhidhamma explains material things which exist in the world. By dividing into citta, cetasika, rūpa and Nibbāna the way of these analyses were used by Theravāda tradition. Therefore, they were identified as Vibhajjavādins. This analytical system was not accepted by all the traditions. Some of the teachers had various arguments. Theravādins'
