structural:reformatting, structural:summarization
Pāli Tipiṭaka

According to Kate Crosby, for Theravāda, the Pāli Tipiṭaka, also known as the Pāli Canon is "the highest authority on what constitutes the Dhamma (the truth or teaching of the Buddha) and the organization of the Sangha (the community of monks and nuns)."

The language of the Tipiṭaka, Pāli, is a middle-Indic language which is the main religious and scholarly language in Theravāda. This language may have evolved out of various Indian dialects, and is related to, but not the same as, the ancient language of Magadha.

An early form of the Tipiṭaka may have been transmitted to Sri Lanka during the reign of Ashoka, which saw a period of Buddhist missionary activity. After being orally transmitted (as was the custom for religious texts in those days) for some centuries, the texts were finally committed to writing in the 1st century BCE. Theravāda is one of the first Buddhist schools to commit its Tipiṭaka to writing. The recension of the Tipiṭaka which survives today is that of the Sri Lankan Mahavihara sect.

The oldest manuscripts of the Tipiṭaka from Sri Lanka and Southeast Asia date to the 15th Century, and they are incomplete. Complete manuscripts of the four Nikayas are only available from the 17th Century onwards. However, fragments of the Tipiṭaka have been found in inscriptions from Southeast Asia, the earliest of which have been dated to the 3rd or 4th century. According to Alexander Wynne, "they agree almost exactly with extant Pāli manuscripts. This means that the Pāli Tipiṭaka has been transmitted with a high degree of accuracy for well over 1,500 years."

There are numerous editions of the Tipiṭaka, some of the major modern editions include the Pali Text Society edition (published in Roman script), the Burmese Sixth Council edition (in Burmese script, 1954–56) and the Thai Tipiṭaka edited and published in Thai script after the council held during the reign of Rama VII (1925–35). There is also a Khmer edition, published in Phnom Penh (1931–69).

The Pāli Tipitaka consists of three parts: the Vinaya Pitaka, Sutta Pitaka and Abhidhamma Pitaka. Of these, the Abhidhamma Pitaka is believed to be a later addition to the collection, its composition dating from around the 3rd century BCE onwards. The Pāli Abhidhamma was not recognized outside the Theravāda school. There are also some texts which were late additions that are included in the fifth Nikaya, the Khuddaka Nikāya ('Minor Collection'), such as the Paṭisambhidāmagga (possibly c. 3rd to 1st century BCE) and the Buddhavaṃsa (c. 1st and 2nd century BCE).

The main parts of the Sutta Pitaka and some portions of the Vinaya show considerable overlap in content with the Agamas, the parallel collections used by non-Theravāda schools in India which are preserved in Chinese and partially in Sanskrit, Prakrit, and Tibetan, as well as the various non-Theravāda Vinayas. On this basis, these Early Buddhist texts (i.e. the Nikayas and parts of the Vinaya) are generally believed to be some of the oldest and most authoritative sources on the doctrines of pre-sectarian Buddhism by modern scholars.

Much of the material in the earlier portions is not specifically "Theravādan", but the collection of teachings that this school's adherents preserved from the early, non-sectarian body of teachings. According to Peter Harvey, while the Theravādans may have added texts to their Tipiṭaka (such as the Abhidhamma texts and so on), they generally did not tamper with the earlier material.

The historically later parts of the canon, mainly the Abhidhamma and some parts of the Vinaya, contain some distinctive elements and teachings which are unique to the Theravāda school and often differ from the Abhidharmas or Vinayas of other early Buddhist schools. For example, while the Theravāda Vinaya contains a total of 227 monastic rules for bhikkhus, the Dharmaguptaka Vinaya (used in East Asian Buddhism) has a total of 253 rules for bhikkhus (though the overall structure is the same). These differences arose from the systematization and historical development of doctrines and monasticism in the centuries after the death of the Buddha.

The Abhidhamma-pitaka contains "a restatement of the doctrine of the Buddha in strictly formalized language." Its texts present a new method, the Abhidhamma method, which attempts to build a single consistent philosophical system (in contrast with the suttas, which present numerous teachings given by the Buddha to particular individuals according to their needs). Because the Abhidhamma focuses on analyzing the internal lived experience of beings and the intentional structure of consciousness, it has often been compared to a kind of phenomenological psychology by numerous modern scholars such as Nyanaponika, Bhikkhu Bodhi and Alexander Piatigorsky.

The Theravāda school has traditionally held the doctrinal position that the canonical Abhidhamma Pitaka was actually taught by the Buddha himself. Modern scholarship in contrast, has generally held that the Abhidhamma texts date from the 3rd century BCE onwards. However some scholars, such as Frauwallner, also hold that the early Abhidhamma texts developed out of exegetical and catechetical work which made use of doctrinal lists which can be seen in the suttas, called matikas.