Paramattha Dhamma or Abhidhamma is not a Dhamma which is beyond one"s ability to understand because paramattha Dhamma is reality. Right view, right understanding, is actually knowing the characteristics of paramattha Dhammas as they really are.
There are four paramattha dhammas:
Citta, cetasika and rupa are sankhara dhammas, conditioned dhammas; they do not arise by themselves, each of them is conditioned by other phenomena.
Nibbana is the unconditioned dhamma, visankhara dhamma or asankhata dhamma; it does not arise and fall away.