Comments

Comm. NT: 15. In XIV.35–70, the material instances listed total 28, that is, 4 primary elements, 9 sense faculties (excluding the tangible-data faculty, which is the 3 elements except water), and 15 kinds of subtle materiality beginning with the femininity faculty (cf. treatment at Dhs §596). Other lists, however, sometimes give a total of 26 kinds, that is, 10 sense faculties (including the tangible-data faculty, which is the 3 primary elements) and 16 kinds of subtle materiality, that is, the above-mentioned 15 plus the water element, which is listed then after the space element (cf. treatment at Dhs §653 and list at M-a II 261). See Table I.

пали	Dhammadhātu tiṇṇaṃ arūpakkhandhānaṃ soḷasannaṃ sukhumarūpānaṃ asaṅkhatāya ca dhātuyā vasena vīsati dhammāti saṅkhaṃ gacchati.
Nyanamoli thera	The mental-data element as twenty things, namely, three immaterial aggregates, sixteen kinds of subtle matter, and the unformed element (see Vibh 88).15