This essay studies Sthiramati’s view of dharmāyatana in the Pañcaskandhakavibhāṣā (PSkV). Sthiramati accepts five types of dharmāyatana, just as does Asaṅga in the Abhidharmasamuccaya (AS). However, Vasubandhu explains only avijñapti in the Pañcaskandhaka (PSk). The five types of dharmāyatana are ābhisaṅkṣepika, ābhyavakāśika, sāmādānika, parikalpita, and vaibhūtvika. Among them, sāmādānika corresponds to avijñapti. Sthiramati commented on why the four types were not mentioned in PSk. First, Sthiramati commented that ābhisaṅkṣepika and ābhyavakāśika were not re-explained as dharmāyatana because they were not different from paramāṇu. Next, for parikalpita and vaibhūtvika, both are the same as vijñāna, so it is interpreted that it was not explained as dharmāyatana. Therefore, Sthiramati understands that Vasubandhu did not deny the four kinds of dharmāyatana, but didn’t dare to explain it. There is no negative attitude toward Vasubandhu in Sthiramati’s commentarial attitude in the PSkV, and this clearly shows the character of PSk as a short text (saṃkṣepita).