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What is the Tripitaka? The Vinaya Pitaka deals with various disciplinary rules for monks and nuns. The Suttanta Pitaka deals with sutras which are sermons of the Buddha and his arahant disciples, delivered to people of different classes and levels of education at different times, both in prose and poetry. The Abhidhamma Pitaka deals with Abhidhamma or paramattha dhamma, which is the highest level of dhamma, explaining purely academic principles without referring to events or people.