구체적인 형체를 가진 것으로서 눈으로 볼 수 있는 객관적 대상인 모든 물질적 실체 또는 존재

Rupa: Matter, form, mark, thing, element, attribute, or material quality that can be perceived: As the physical body and personality, one of the five skandha or aggregates, it is defined as all that which has resistance and extension, which changes, can be broken down.