The Abhidhamma Piṭaka (English: Basket of Higher Doctrine; Vietnamese: Tạng Vi diệu Pháp) is the third of the three divisions of the Pali Tripitaka, the definitive canonical collection of scripture of Theravada Buddhism. The other two parts of the Tripiṭaka are the Vinaya Piṭaka and the Sutta Piṭaka.

The Abhidhamma Piṭaka is a detailed scholastic analysis and summary of the Buddha's teachings in the Suttas. Here the suttas are reworked into a schematized system of general principles that might be called 'Buddhist Psychology'. In the Abhidhamma, the generally dispersed teachings and principles of the suttas are organized into a coherent science of Buddhist doctrine. The Abhidhamma Pitaka is one of several surviving examples of Abhidharma literature, analytical and philosophical texts that were composed by several of the early Buddhist schools of India. One text within the Abhidhamma Pitaka addresses doctrinal differences with other early Buddhist schools. Study of the Abhidhamma Pitaka and Theravāda Abhidhamma is a traditional specialty pursued in depth by some Theravada monks. The Abhidhamma Pitaka is also an important part of Theravada Buddhist liturgy that is regularly recited at funerals and festivals.

Abhi means "higher" and dhamma here refers to the teaching of the Buddha. Thus Abhidhamma constitutes the 'Higher Teaching' of the Buddha. According to the two truths doctrine the Buddha adapted his teaching according to the level of education, intellectual capacity and level of spiritual development of those whom he came into contact with. The bulk of what the Buddha taught was aimed towards a class of human being he referred to as puthujjana. These were essentially ordinary people engaged in worldly pursuits.

In the words of the Buddhist scholar Narada Mahathera: 'The Dhamma, embodied in the Sutta Pitaka, is the conventional teaching (Pali: vohāra desanā), and the Abhidhamma is the ultimate teaching (Pali: paramattha desanā)'.

Tradition holds that the Buddha thought out the Abhidhamma immediately after his enlightenment then taught it to the gods some years later. Later, the Buddha repeated it to Sariputta who then transmitted it to his disciples. This tradition is evident in the Parivara, a late text from the Vinaya Pitaka, which mentions in a concluding verse of praise to the Buddha that this best of creatures, the lion, taught the three pitakas.

Modern Western scholarship, however, generally dates the origin of the Abhidhamma Pitaka to sometime around the third century BCE, 100 to 200 years after the death of the Buddha. Therefore, the seven Abhidhamma works are generally claimed by scholars not to represent the words of the Buddha himself, but those of disciples and scholars. Abhidharma literature likely originated as elaboration and interpretation of the suttas, but later developed independent doctrines.

The earliest texts of the Pali Canon have no mention of the texts of the Abhidhamma Piṭaka. The Abhidhamma is also not mentioned in some reports of the First Buddhist Council, which do mention the existence of the texts of the Vinaya and either the five Nikayas or the four Agamas. Other accounts do include the Abhidhamma.

Rupert Gethin however suggests that important elements of Abhidharma methodology probably go back to the Buddha's lifetime. A. K. Warder and Peter Harvey both suggested early dates for the Matrikas on which most of the Abidhamma books are based.^{[citation needed]} These matrika, or matrices, were taxonomic lists that have been identified as likely precursors to fully developed Abhidharma literature.