本論文首先針對《舍利弗阿毘曇論》的心所，進行資料整理的工作，自〈入品〉55個法入項目中找出29個心所，並詳述〈相應品〉中錯誤的內容，且就錯誤部分，儘可能予以補正。進一步在資料整理的基礎上，(1)建立〈入品〉29個心所與〈相應品〉71個名詞（包含7個識界名詞及64個心所名詞）間的對應關係；(2)建立71個名詞間的相應關聯並繪製相應關聯圖；(3)辨識出徧一切心所及「準」徧一切心所；(4)針對11種觸，建立11種觸的分類架構，並解釋如何將11種觸擴充為16種觸；(5)指出「意識界」生起時，其倫理上的善或不善就已確定。水野弘元於1966年主張將〈入品〉心所個數修改為38/33個。本論文詳細分析水野弘元的論點，指出該論點所產生的問題，認為回歸〈入品〉29個心所個數較為適宜。

In this paper, the content about cetasikas in Shelifu Apitanlun is first analyzed. 29 cetasikas are identified from 55 items listed in Chapter Sense Fields (CSF) and some errors in Chapter Associations (CA) are found and modifi ed as possible. Based on the preliminarily analysis, (1) The mapping among 29 cetasikas in CSF and 71 terms (including 7 vijñāna-terms and 64 cetasika-terms) in CA are built; (2) Association relationships among those 71 terms are constructed and an association diagram is developed; (3) Sabbacuttasādhaṇa (徧一切心所) and quasi-Sabbacuttasādhaṇa (準徧一切心所) are identifi ed; (4) There are 11 phassas in 71 terms. A classification framework is developed for these 11 phassas and explained how to expand 11 phassas to 16; (5) It is found that, when the mental consciousness element (意識界) is arisen, its ethical properties (good or bad) are also determined.
In 1966, Mizuno Koubann pointed out that the number of cetasikas in Shelifu Apitanlun should be changed to 38 which can be merged into 33. Mizuno Koubann’s theory is analyzed in detail. Several problems of that theory are raised. It will be more appropriate to say there are 29 cetasikas in Shelifu Apitanlun.