There are different textual layers of Abhidhamma literature. The earliest Abhidhamma works are found in the Pali Canon. Then there are exegetical works which were composed in Sri Lanka in the 5th century. There are also later sub-commentarial works composed in later historical periods.
In the Theravāda Abhidhamma, the distinction does arise, referring to:
As has been noted above, in Theravāda, material dhammas last longer than mental ones. Karunadasa explains: