In the Sarvastivādin Abhidharma, it is explained that the rūpa dharma （one of the five skandhas） consists of the five sense faculties, five objects of perception and avijñapti-rūpa. Verse 9 of the first chapter （Dhātunirdeśa） of Vasubandhu’s Abhidharmakośabhāṣya explains, “Those bases of consciousnesses are （the five sense faculties such as） the eyes; it is a transparent pure rūpa.” Citing Saṅghabhadra’s words, Sthiramati, in his commentary on the Abhidharmakośa, the Tattvārthā Abhidharmakośabhāṣyaṭīkā, comments on, and provides his understanding of, rūpa dharma as a sense faculty.
Concerning the explanation that the sense faculties are transparent pure rūpa, in this paper I would like to present the results of my reading of the intention behind Sthiramati’s commentary on verse 9, paying attention to Saṅghabhadra’s *Nyāyānusāra. Although many studies on the Abhidharmakośabhāṣya already exist, there is still a need to examine the reason why Vasubandhu composed the Abhidharmakośabhāṣya. There is also a need to undertake further research in order to clarify the positions of Saṅghabhadra and Sthiramati in the development of Buddhist doctrine vis-à-vis the Abhidharmakośabhāṣya. Therefore, by analyzing and sorting out the context of Sthiramati’s commentary on the Abhidharmakośabhāṣya, it is possible to provide further resources for understanding the place of Saṅghabhadra and Sthiramati in the development of doctrinal thought originating in the Abhidharmakośabhāṣya.
