The present paper is a part of a series of diplomatic transcription of the Sanskrit manuscript of the Abhidharmasamuccayavyākhyā. The text edited in this paper discusses the sequences and meaning of skandhas and dhātus, and explains dravyasat, prajñaptisat, saṃvṛtisat, jñeya, vijñeya, abhijñeya, rūpin arūpin, sanidarśana, and anidarśana, from the viewpoint of three questions (katham, kati, and kimartham).