Points of Controversy
16.6. Matter and Concomitant Moral Conditions
Theravādin: That is (i.) they must be accompanied by one or more of the six motives or moral conditions, either good or bad; (ii.) they have a mental object or idea, having the properties of mental adverting, adjustment, etc. … See Kv16.5.1–Kv16.5.2.
If you admit that disinterestedness, love, and the other four, as moral conditions, have a mental object and involve mental adverting, adjustment, etc., then you must describe material qualities in the same terms. And if that be so, you cannot deny either attribute to material qualities without equally denying it to the moral conditions.