With Life and Heart

On Page One Thirty three:

The elements (of the 8,9,and 10 element rupa-kalapas) are:

Earth, Water, Fire, Wind, Color, Odor, Flavor and Nutritive Essence:  This type is found throughout the body and are opaque and without life.

With the above and the life essence is the second type (9), and are thus animate

The third type (10), has the above plus the heart element.