
Rūpa is one of important parts of the ultimate truth from Buddhist perspective. It is closely related to the issue of mind. It can be said that once one understands the inner links between rūpa and mind, he or she can realize the truth which helps himself or herself to be free from suffering. In this paper, I only cover the main idea of the first part, that is, rūpa. It is necessary to have a comprehensive investigation of great matter in Buddhism, especially in Abhidhamma. Through it, one can have a wisdom on this important matter.