AN 10.58 Mula Sutta

"Bhikkhus, if you are asked by non-believers about the dhamma, you shall answer them as follows: The root of dhamma is will. All dhamma arises whensoever attention is focussed thereon. All dhamma appears through sense contact. All dhamma combine aided by perception. All dhamma culminate in the jhanas. All dhamma are by attentiveness controlled. All dhamma are by wisdom overcome. All dhamma have release as goal. All dhamma are in deathlessness submerged. All dhamma ends in Nibbana."4

When Buddha classified the factors of existence (dhamma) under ten heads, he began with the statement that the root of dhamma is will (cetana), that dhamma arises whensoever attention (manasikara) is focussed thereon, that dhamma appears through contact (phassa), and is combined with the aid of perception (sanna).

The Blessed One said, "Monks, if those who have gone forth in other sects ask you, ..., this is how you should answer them:
"'All phenomena are rooted in desire.1
"'All phenomena come into play through attention.
"'All phenomena have contact as their origination.
"'All phenomena have feeling as their meeting place.
"'All phenomena have concentration as their presiding state.
"'All phenomena have mindfulness as their governing principle.
"'All phenomena have discernment as their surpassing state.
"'All phenomena have release as their heartwood.
"'All phenomena gain their footing in the deathless.
"'All phenomena have Unbinding as their final end.'

This should be your reply to the wandering ascetics of other sects. -'Friends, interest, is the origin for all things and they come to being, through attention. All things rise from a contact and come together in feelings. Concentration is foremost for all things and mindfulness is the authority. Wisdom is noble for all things and release is the essence. All things dive in deathlessness and end in extinction.

Chandamulakà àvuso sabbe dhammà,
manasikàrasambhavà sabbe dhammà,
phassasamudayà sabbe dhammà
vedanà samosarana sabbe dhammà,
samàdhipamukhà sabbe dhammà,
satàdhipateyyà sabbe dhammà,
pannuttarà sabbe dhammà,
vimuttisàrà sabbe dhammà,
amatogadhà sabbe dhammà,
nibbàna pariyosànà sabbe dhammàti.