Manasikārasamudayā dhammānaṃ samudayo. Manasikāranirodhā dhammānaṃ atthaṅgamo
From the origination of attention is the origination of mental qualities.  From the cessation of attention is the subsiding of mental qualities.
 Mental qualities = dhammas. SN 46.51 discusses the ways in which inappropriate attention feeds such unskillful mental qualities as the hindrances, whereas appropriate attention feeds such skillful mental qualities as the factors for awakening. Dhammas can also mean "phenomena," "events," or "actions."
I have read Dhamma can also mean "skilful qualities", "path practise", "path factors", "ultimate truth" & "path fruit", including Nibbana.
What do us dhamma people think the word 'dhamma' refers to here? Thank you