Satipatthana sutta Majjhima Nikaya sutta 10Common Abhidhamma Argument #1 - Mentality and materiality are paramattha dhammas (i.e. ultimate dhammas)
Sutta Reponse: Never in the Suttas are materiality referred to as "dhammas".
Dhammānupassanā khandhapabbaṃ
116. ‘‘Puna caparaṃ, bhikkhave, bhikkhu dhammesu dhammānupassī viharati pañcasu upādānakkhandhesu. Kathañca pana, bhikkhave, bhikkhu dhammesu dhammānupassī viharati pañcasu upādānakkhandhesu? Idha, bhikkhave, bhikkhu – ‘iti rūpaṃ, iti rūpassa samudayo, iti rūpassa atthaṅgamo; iti vedanā, iti vedanāya samudayo, iti vedanāya atthaṅgamo; iti saññā, iti saññāya samudayo, iti saññāya atthaṅgamo; iti saṅkhārā, iti saṅkhārānaṃ samudayo, iti saṅkhārānaṃ atthaṅgamo; iti viññāṇaṃ, iti viññāṇassa samudayo, iti viññāṇassa atthaṅgamo’ti; iti ajjhattaṃ vā dhammesu dhammānupassī viharati, bahiddhā vā dhammesu dhammānupassī viharati, ajjhattabahiddhā vā dhammesu dhammānupassī viharati; samudayadhammānupassī vā dhammesu viharati, vayadhammānupassī vā dhammesu viharati, samudayavayadhammānupassī vā dhammesu viharati. ‘Atthi dhammā’ti vā panassa sati paccupaṭṭhitā hoti. Yāvadeva ñāṇamattāya paṭissatimattāya anissito ca viharati, na ca kiñci loke upādiyati. Evampi kho, bhikkhave, bhikkhu dhammesu dhammānupassī viharati pañcasu upādānakkhandhesu.
(2. The Five Aggregates)
38. "Again, bhikkhus, a bhikkhu abides contemplating mindobjects
as mind-objects [61] in terms of the five aggregates
affected by clinging.159 And how does a bhikkhu abide contemplating
mind-objects as mind-objects in terms of the five
aggregates affected by clinging? Here a bhikkhu understands:
'Such is material form, such its origin, such its disappearance;
such is feeling, such its origin, such its disappearance; such is
perception, such its origifi, such its disappearance; such are
the formations, such their origin, such their disappearance;
such is consciousness, such its origin, such its disappearance.'
39. "In this way he abides contemplating mind-objects as
mind-objects internally, externally, and both internally and
externally...And he abides independent, not clinging to anything
in the world. That is how a bhikkhu abides contemplating
mind-objects as mind-objects in terms of the five aggregates
affected by clinging.