The word rupa in rupakhandha
stands for matter and material qualities, the senses, and the sense
data [Footnote ref 2]. But "rupa" is also used in the sense of pure
organic affections or states of mind as we find in the _Khandha Yamaka_,
I.p. 16, and also in _Sa@myutta Nikaya_, III. 86. Rupaskandha according
to _Dharmasa@mgraha_ means the aggregate of five senses, the five
sensations, and the implicatory communications associated in sense
perceptions _vijnapti_).
The elaborate discussion of _Dhammasa@nga@ni_ begins by defining
rupa as "_cattaro ca mahabhuta catunnanca mahabhntanam
upadaya rupam_" (the four mahabhutas or elements and that
proceeding from the grasping of that is called rupa) [Footnote ref 3].
Buddhagho@sa explains it by saying that rupa means the four mahabhutas
and those which arise depending (_nissaya_) on them as
a modification of them. In the rupa the six senses including
their affections are also included. In explaining why the four
elements are called mahabhutas, Buddhagho@sa says: "Just as a
magician (_mayakara_) 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 (_nilam upada rupam_),
not yellow, red, or white make themselves appear as yellow, red
or white (odatam upadarupam), so on account of their similarity
to the appearances created by the magician they are called
mahabhuta [Footnote ref 4].
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