 In a complex but significant passage from the Treasury of the Abhidharma, Vasubandhu provides refutations to arguments that defend the necessity of there being a special kind of physicality, called “unperceived physicality,” or “invisible physicality,”  (avijñaptirūpa).[27]  As is made clear throughout these arguments, this entity (dharma) was affirmed by the Kashmiri Vaibhāṣikas in order to account for the karmic effects of our physical and vocal actions.