First, Nibbāna, mostly under the name asaṅkhatā dhātu (“the unconditioned element”), also appears in the “Enumeration of Phenomena” (Dhammasaṅgaṇī) in several of the classificatory groups treated in that work. Being “supramundane” (lokuttara), Nibbāna is certainly, in the sense of the term lokuttara, a metaphysical or transcendent entity.

