The elaborate discussion of _Dhammasa@nga@ni_ begins by defining rûpa as "_cattâro ca mahâbhûtâ catunnañca mahâbhntanam upâdâya rûpam_" (the four mahâbhûtas or elements and that proceeding from the grasping of that is called rûpa) [Footnote ref 3]. Buddhagho@sa explains it by saying that rûpa means the four mahâbhûtas and those which arise depending (_nissâya_) on them as a modification of them. In the rûpa the six senses including their affections are also included. In explaining why the four elements are called mahâbhûtas, Buddhagho@sa says: "Just as a magician (_mâyâkâra_) makes the water which is not hard appear as hard, makes the stone which is not gold appear as gold; just as he himself though not a ghost nor a bird makes himself appear as a ghost or a bird, so these elements though not themselves blue make themselves appear as blue (_nîlam upâdâ rûpam_), not yellow, red, or white make themselves appear as yellow, red or white (odâtam upâdârûpam), so on account of their similarity to the appearances created by the magician they are called mahâbhûta [Footnote ref 4]." In the _Sa@myutta Nikâya_ we find that the Buddha says, "O Bhikkhus it is called rûpam because it manifests (_rûpyati_); how ___________________________________________________________________ [Footnote 1: _Sa@myutta Nikâya_, III. 86, etc.] [Footnote 2: _Abhidhammatthasangaha_, J.P.T.S. 1884, p. 27 ff.] [Footnote 3: _Dhammasa@nga@ni_, pp. 124-179.] [Footnote 4: _Atthasâlinî_, p. 299.] 95 does it manifest? It manifests as cold, and as heat, as hunger and as thirst, it manifests as the touch of gnats, mosquitos, wind, the sun and the snake; it manifests, therefore it is called rûpa [Footnote ref 1]."