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On page One Thirty two, Sayadaw further explains materiality meditation.   He says:

1. The mind-base is located in the blood in the heart (!)
2. To know materiality, one must penetrate to the rupa-kalapas (sub-atomic particles), yet
3. Ultimate reality is the materiality within the rupa-kalapas, which are:        
       A) Octad-kalapas (with eight elements)
       B) Nonad-kalapas (with nine)
       C) Decad-kalapas (guess how many)

More info to follow