The main purposes of this thesis were to study the history and problem of Abhidhmmattasangaha in Buddhism, the ceremony of the Abhidhmmattasangaha recitation in Muang district, Nongbualamphu province, and value of the Abhidhmmattasangaha recitation in Muang district, Nongbualamphu province. The present study might be concluded in the following points.

            The history and importance of Abhidhmmattasangaha in Buddhism was not originally divided into many chapters as seen in the present time. In fact, the division of those chapters came from a reason that the Buddha took this discipline to teach his mother in the Tavatingsa heaven for repaying obligation to her goodness. Later, the Buddhists conventionally believed that if parents, ancestors or loved people in a family died, four monks were invited to recite Abhidhmmattasangaha in a burning cremation. It was concluded that all points in Abhidhmmattasangaha were corporeality, mind, mental concomitants, and Nibbāna. In short, they were corporeality and mind that dealt with all factors of appearance and disappearance. That a person considered them reasonably was called ‘Nibbāna’—the state of ceasing both corporeality and mind that human beings involved in various existences after the human being’s death.

            About the ritual of the Abhidhmmattasangaha recitation in Muang district, Nongbualamphu province, it was found that the host had to prepare two important things. First, there was the invitation of monks to complete many functions—Matikā-punsukula recitation, lunch, Buddhamma recitation, Dhamma talk, preservation of bones, etc. Secondly, there was to prepare places, to invite relatives, to prepare other necessary things for this Abhidhmmattasangaha recitation such as things properly given to monks, breakfast, lunch, and three robes. It was reasonably noticed that by means of the host’s social rank, the Abhidhmmattasangaha recitation was actually divided into three levels—high class, middle class and low class. The difference of those parties depended upon the host’s finance but their faith for making the fulfillment of merit was not different. 

            The value of reciting Abhidhmmattasangaha in Muang district, Nongbualamphu province effected on the society, ceremonies, three and ten bases of meritorious action, and gratefulness with the dedication of merit to dead relatives. Here, the Buddhists believed that if the Abhidhmmattasangaha recitation was done properly, a dead relative would be happy and go definitely to the happy existence. However, if Abhidhmmattasangaha was not recited, major Buddhists were not assured whether their relative would go to unhappy existence or not. Therefore, the majority of Buddhist people embraced the middle level of making the fulfillment of merit. It was meant that they made the fulfillment of merit as they could. In fact, a few Buddhists could complete all levels of fulfilling such merit.