佛学大辞典

Matter == 色
Or Form or Thing. The Sanskrit word is Rupa. It is defined as that which has resistence, or which changes and disappear, i.e., the phenomenal. There are inner and outer forms representing the organs and objects of sense respectively.
Rupa is one of the Six Bahya-ayatanna or Six Gunas and also one of the Five Skandhas.
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