The Abhidhamma lists 28 different types of rupas. Four of these rupas — the so-called four great essentials — constitute the primary qualities of all matter. All four are present in all material objects, subatomic or macroscopic, although in varying degrees of strength.
Traditionally, it is said that all material phenomena are: based on the earth-element, held together by the water-element, maintained by the fire-element and distended by the air-element.
The 28 different rupas are divided into two fundamentally different forms of matter: the so-called concretely produced matter, which possesses an inherent, physically tangible nature, and non-concretely produced matter, which is more abstract in nature.
Abhidhamma and Patthana do not deal much with material phenomena as a whole. With regards to matter, the texts are mainly concerned with the body and its constituents, and with matter in its role as object of sense. In short, Patthana are all about processes and interactions internally in the mind, in the mind-body interactions and in the mind’s reactions to sensory objects.