Seventy-two dhammas of the Abhidhammattha-sangaha

The Abhidhammattha-sangaha identifies seventy-two dharmas (elements) called vatthudhammā. The vatthudhammā are "phenomena which exist with intrinsic natures (sabhāva)".

These 72 factors or dhammas are:

• consciousness (citta) (though there are many divisions of consciousness, this is regarded as one entity because all cittas have the same intrinsic nature—the cognizing of an object)
• the fifty-two mental factors (these are each viewed as a distinct ultimate entity since each mental factor has its own individual intrinsic nature)
• the eighteen concretely produced material phenomena (these are each viewed as a distinct ultimate entity since each concretely produced material phenomena has its own individual intrinsic nature)
• nibbana - this dhamma is unconditioned (asaṅkhata); it neither arises nor ceases through causal interaction.

Sources

• Bhikkhu Bodhi, ed. (2000), A Comprehensive Manual of Abhidhamma, Pariyatti Publishing 
• Ronkin, Noa (2022), Abhidharma, Stanford Encyclopedia of Philosophy