1. Kusala Tika:
(iii) (987). What are the dhamma which are neither meritorious nor demeritorious?
There are dhamma which are the resultants of meritorious and demeritorious dhamma of the Sensuous Sphere, the Fine Material Sphere, the Non-material Sphere and the Supramundane which are the aggregate of Sensation, the aggregate of Perception, the aggregate of Volitional Activities, and the aggregate of Consciousness, there are also dhamma which are neither meritorious nor demeritorious nor are resultants but are non-causative actions; there is also all that is Corporeality and also the Unconditioned Element (Nibbana).
~ These are the dhamma which are neither meritorious not demeritorious.
(iii) (1386). What are the dhamma which are neither meritorious nor demeritorious?
There are: (36) resultants of the four spheres; (20 types of) non-causative action which are neither meritorious nor demeritorious, of the three spheres; there is also Corporeality; and there is also Nibbana.
~ These are the dhamma which are neither meritorious nor demeritorious.