 Both as an independent literary genre and a branch of thought and inquiry, Abhidharma is to be contrasted with Sūtrānta, the system of the Buddha’s discourses (Skt., sūtras, Pali, suttas). Unlike the earlier Buddhist discourses that are colloquial in nature, the Abhidharma method presents the Buddha’s teachings in technical terms that are carefully defined to ensure analytical exactitude. In content, Abhidharma is distinctive in its efforts to provide the theoretical counterpart to the Buddhist practice of meditation and, more broadly, a systematic account of sentient experience. It does so by analyzing conscious experience—and in this sense one’s “world”—into its constituent mental and physical events (Skt., dharmā, Pali, dhammā, hereafter dharmas/dhammas respectively). The overarching inquiry subsuming both the analysis of dharmas into multiple categories and their synthesis into a unified structure by means of their manifold relationships of causal conditioning is referred to as the “dharma theory.” The exhaustive investigations into the nature and interaction of dharmas extended into the fields of metaphysics, epistemology, and ontology, and generated doctrinal controversies among different Buddhist schools. The Abhidharma analysis of and methods of argumentation about these controversies provided the framework of reference and defined the agenda for the Mahāyāna schools of Madhyamaka and Yogācāra. As a distinct doctrinal movement, then, Abhidharma had a remarkable impact on subsequent Buddhist thought and gave rise to Buddhist systematic philosophy and hermeneutics.