The Two Types of Dhammas explained in Abhidhamma
There are two types of Dhammas that are explained in Abhidhamma treatise. They are Paññatti and Paramattha.
Paññatti comprises names and things. The names are paññatti. Because, through names we are able to know things. Things are also paññatti. Because they have to be known through names. All of the names we call and all of the words we use are “nāma- paññatti”. Because, through them we have to know the things concerned. The things are “attha paññatti”. Because they have to be known by mean of names and words.
Paññatti changes its designation when its form or substance changes. It is, however, conventional truth (sammuti sacca), because it is something that is generally accepted. Using the conventional truth, the Buddha gives guidelines dealing with status, obligation of human society, morality, conditions of success in life and so on.
Paramattha is the ultimate reality. The dhamma of ultimate reality is that they never change (their nature or characteristic). It is real forever. The ultimate reality is abstract truth (paramattha sacca). Using the abstract truth, the Buddha expounds the wisdom of realization and emancipation (liberation).