Abhidhamma is the Higher Teaching of the Buddha. It expounds the quintessence of His profound doctrine. The Dhamma, embodied in the Sutta Pitaka, is the conventional teaching, and the Abhidhamma is the ultimate teaching. In the Abhidhamma both mind and matter, which constitute this complex machinery of man, are microscopically analysed. Chief events connected with the process of birth and death are explained in detail. Intricate points of the Dhamma are clarified.