The following meaning of dhamma explained in the Dhammapada-Atthakata, is
dhamma as an entity without a living soul (nissatta, nijjiva):
<"Tasmi.m khopana samaye dhammaa honti, khandhaa hontii"ti (dha. sa. 121)
Then, at that time dhammas occur, khandhas occur.
aya.mnissattadhammo naama, nijjiivadhammotipi eso eva.
this is dhamma without living being (non-substantial), it is also merely
dhamma without life.
Tesu imasmi.m .thaane nissattanijjiivadhammo adhippeto.
As to these, dhamma devoid of a living soul is meant in this case. >
So atthato tayo aruupino khandhaa vedanaakkhandho sa~n~naakkhandho
sa'nkhaarakkhandhoti.
As to the meaning of this, there are the three mental aggregates of feeling,
remembrance and formations (all cetasikas apart from feeling and
remembrance).>
N: Remark: the text quoted from the Dhammasangani (first Book of the
Abhidhamma) states: ³At the time of consciousness coming into existence,
there occur dhammas.² Thus, the aggregate of consciousness
(vi~n`naa.nakkhandha) which is also a mental aggregate, is mentioned first,
and then the other three mental aggregates denoted as dhammas are explained.
If we do not see the whole context we may not understand why three mental
aggregates are mentioned separately. All five khandhas are devoid of a
living being.
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The ³Atthasaalinii² (38, Co. to the Dhammasangani) summarizes different
meanings of the word dhamma:
Dhammasaddo panaaya.m pariyatti-hetu-gu.na-nissatta-nijjiivata-adiisu
dissati.
And the word dhamma is used in the sense of scriptural text (pariyatti),
virtue (gu.na), absence of an entity, living thing (nissatta, nijjiva),
etc.
Aya~nhi "dhamma.m pariyaapu.naati sutta.m geyyan"ti-aadiisu
(a. ni. 4.102) pariyattiya.m dissati.
In such passages as, ³This one studies the Dhamma, the Sutta and the
Geyya... dhamma means ³the Scriptures².
"Hetumhi ~naa.na.m dhamma pa.tisambhidaa"ti-aadiisu (vibha. 720) hetumhi.
In such passages as ,²Knowledge of root-conditions is analysis of dhamma
(pa.tisambhidaa)-dhamma means root-condition or cause.
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"Na hi dhammo adhammo ca, ubho samavipaakino;
adhammo niraya.m neti, dhammo paapeti suggatin"ti.
(theragaa. 304; jaa. 1.15.386)-
In such passages as ³dhamma, adhamma bear no equal fruit:
adhamma leads to hell, dhamma causes one to reach heaven², dhamma means
³virtue² or ³good quality².
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""dhammesu dhammaanupassii viharatii"ti-aadiisu (dii. ni. 2.373)
nissattanijjiivataaya.m.
and again, ³he abides watchful over certain dhammas²-dhamma implies absence
of an entity or living soul.²....
Remarks: The last sentence refers to the fourth Application of Mindfulness:
contemplating dhammas in dhammas. All objects of mindfulness which have not
been classified in the first three Applications of Mindfulness are
classified in the fourth Application of Mindfulness. This Application
includes the cetasikas which are the five hindrances, it includes the five
khandhas, the six internal and the six external aayatanas (sense-bases), the
seven factors of enlightenment and the four noble Truths. These are all
dhammas without a living soul, they are not a person, not a being, not self.