This article focuses on the under-researched Buddhist textKathāvatthu(“Points of Controversy”) and aims to better determine its place within Indian philosophy. We consider how the text was compiled, its contents, and main characteristics (such as its genre, its classification lists –mātika). To understand some of those characteristics, we suggest viewing them as shared with the whole Pali Canon (a large body of heterogeneous texts, of which theKathāvatthuis part). This article also illustrates the issues of translating religious and philosophical texts from the (...) Pāli language. Particularly, we highlight that theKathāvatthubelongs to the part of Pāli Canon known as theAbhidhamma Piṭaka, and consider how this influences the philosophical discourse presented in this text. We analyze the historical and philosophical content of theKathāvatthu. We argue that such content of this work is consistently revealed in the discussion of issues controversial for the schools of Early Buddhism. At the beginning of the text, there are the most significant questions for Early Buddhism (about the subject (pudgala), about the one who has reached perfection –arhat). As we get closer to the end of the text, the importance of the issues discussed diminishes. Its final part contains the latest questions. The discussion in each question depends on the logical method of the eight refutations, the use of lists (mātika), and the position of the Theravada school to which the final version of the text belongs. In the article, special attention is paid to the determination of theKathāvatthugenre. We conclude that the genre of this work can be considered as a unique example of religious and philosophical dialogue in Early Buddhist literature. (shrink)